REPUBLIC OF NAMIBIA

TREASURY
INSTRUCTIONS

Issued for official purposes by the Treasury in terms of Section

24(1) of the State Finance Act, 1991
(ACT 31 of 1991)
 TREASURY INSTRUCTIONS

INDEX

Preface
State Finance Act
Tender Board Regulations
Revenue Instructions
Treasury Instructions

Chapter

A: Definitions

AA: Definitions

B: The Accountant General, Accounting Officers, Financial Advisers and the

Treasury

BA: The Accountant General

BB: Accounting Officers
BC: Financial Advisers
BD: The Treasury

C: Submission to the Treasury, Executive Authority Memoranda and Draft

Legislation

CA: Treasury submission

CB: Executive Authority Memoranda
CC: Draft Legislation

D: Budgetary and related matters

DA: Long-term estimates

DB: Representations, budget authorization
DC: Draft estimates
DD: Authorizations for expenditure
DE: Virement
DF: Special authority and suspensions
DG: Commitment and receipt registers
DH: Revised estimates
DJ: Appropriation accounts
DK: Classification of services and expenditure
DL: Standard subdivisions
E: Losses or damages caused to the State and Claims by or against the State

EA: Losses and damages caused to the State

EB: Waiver or settlement of claims by the State
EC: Claims against the State

F: Bank accounts, cheques, bookkeeping and accounting records

FA: Bank accounts

FB: Cheques
FC: Account books and records
FD: Bookkeeping and control accounts
FE: Safekeeping and disposal of account records

G: Collection, receipt, safekeeping and banking of State funds

GA: Receivers of revenue

GB: Means of payment
GC: Receipt, safekeeping and disposal of State funds
GD: Safes and strong-rooms
GE: Key control
GF: Miscellaneous

H: State funds: Payment, control, responsibility, disposal and supervision

HA: Requirements in respect of payments

HB: Expenditure and expenditure vouchers
HC: Salaries, wages and allowances
HD: Stop-orders and paying over salary deductions
HE: Petty cash
HF: Private money, private bank accounts and the cashing of private cheques
HG: Payments on behalf of other organizations

J: Control and disposal of securities, trust monies, stamps, face value and other
forms with a potential value

JA: Securities to the State

JB: Trust money
JC: Stamps, face value forms and other forms with a potential value
JD: Postal and delivered articles
K: Control over and disposal of equipment, supplies and other movable property

KA: Stores, equipment and livestock

KB: Trade Accounts
KC: Standard stock
KD: Lease equipment
KE: Computer services
KF: Labour-saving devices
KG: Government auctions
KH: Office equipment register, equipment officers and maintenance of machines,
etc.
KJ: Protective clothing and uniform garments
KK: Control over the letting and disposal of immovable State property

L: Rendering of services by the State

LA: Rendering of services by ministries to private institutions

LB: Services between ministries and the settlement thereof
LC: Post Office services

M: Donations and Grants

MA: Donations to the State and grants-in-aid

MB: Donations by the State

N: Commissions and ministerial committees of inquiry

NA: Commissions of inquiry

NB: Ministerial committees of inquiry

P: Distinguished visitors, conferences, conventions and missions abroad

PA: Distinguished visitors

Q: Consultants

QA: Consultant services to the State

______________________________
A: DEFINITIONS

A A 0000. DEFINITIONS

A A 0100. In the Treasury Instructions, unless the context indicates otherwise –

“budget appropriation” means a numerical code which refers to a vote, main

division, and standard subdivision in an estimate of expenditure;

“budget authorization” means the authorization referred to in T.I. D B 0102

and section 9 (1)(b), (c) or (d) of the Act;

“budget suspension” means the reduction of an amount of money mentioned

in an estimate of expenditure as referred to in section 16 (1)(b) of the Act;

“capital expenditure” means expenditure referred to in T.I. D K 0103 and D

K 0302;

“column 2 amount” means an amount mentioned in column 2 of an

appropriation act;

“continuation” means the continuation of an existing service as referred to in

T.I. D K 0101;

“current expenditure” means expenditure referred to in T.I. D K 0301;

“expenditure authorization” means an authorization referred to in section

17(1)(a) and (b) of the Act. In the enforcement of this section of the Act,
paragraph (a) implies that an obligation with regard to expenditure may be
undertaken and paragraph (b) implies that such obligation may be defrayed as
soon as the service has been rendered;

“extension” means extension of an existing service as referred to in T.I. D K

0102;

“functional classification code” means the classification code referred to in

T.I. D K 0400;

“introduction” means the introduction of a new service as referred to in T.I.

D K 0103;

“NPC” means the National Planning Commission;

 “priority classification code” means the classification code referred to in T.I.
D K 0200

“standard subdivision” means a subdivision as defined in chapter D L 0000

of the Treasury Instructions;

“the Act” means the State Finance Act, 1991 (Act 31 of 1991);

“the Commission” means the Public Service Commission;

“T.I.” means Treasury Instruction;

“virement” means the utilization of savings to defray an excess as

contemplated in section 16 (1)(a) of the Act;

“year O” means the financial year in respect of the most recent approved
budget;

A A 0200. Any other expression used in this Treasury Instructions and defined in
the Act shall, unless the context indicates otherwise, have the meaning
attached to it by the Act.
B: THE ACCOUNTANT GENERAL, ACCOUNTING OFFICERS, FINANCIAL
ADVISERS AND THE TREASURY

B A 0000. THE ACCOUNTANT GENERAL

B A 0100. Designation

B A 0101. The Treasury designated as Accountant General the incumbent of the position
of Chief: State Accounts on the establishment of the Minister of Finance.

B A 0200. Powers and duties

B A 0201. In addition to the powers and the duties elsewhere in these Treasury
Instructions vested in him or imposed upon him, the Accountant General shall,
inter alia, be responsible for

(a) exercising the powers and performing the duties delegated to him by
the Permanent Secretary: Finance under section 37(3) of the Act,
namely –

(i) receiving from the Bank the returns referred to section 2(3) of
the Act in respect of all moneys deposited into the State
Account or paid out of this account;

(ii) the keeping of accounts in terms of section 4 of the Act in

respect of all transactions regarding State money except those
regarding the affairs of the Department of Communication in
the Ministry of Works, Transport and Communication;

(iii) the withdrawal of money from the State Account or State

Revenue Fund in terms of section 10(1) of the Act and for the
purposes indicated therein;

(iv) the preparation and forwarding to the Auditor General, in terms

of section 12 of the Act, of the accounts and statements
mentioned in the said section;

(v) the preparation, forwarding and receipt of appropriation

accounts in terms of section 13 of the Act; and

(vi) the receipt of the communications from the Treasury in terms of

section 16(5) and 23(2) of the Act;
 (b) advising the Treasury on the accounts and stock and accounting system
which have to be kept and applied;

(c) advising and directing Accounting Officers and Financial Advisers on

financial matters;

(d) making available to Accounting Officers and Financial Advisers the

monthly statements necessary for them to fulfil their financial
responsibilities;

(e) preparing the estimates of revenue under his control;

(f) defraying expenses from the State Revenue Fund and making other
payments from the State Account at the instance of Accounting
Officers.

B A 0202. In exercising his powers and performing his duties the Accountant General
shall be assisted by the personnel attached to his office. However, he shall not
be exempt from responsibility for the performance of a duty imposed upon
him by delegating such duty to a subordinate.

B A 0203. During his absence the powers of the Accountant General shall be exercised
and his duties performed by the official acting in his position.
B B 0000. ACCOUNTING OFFICERS

B B 0101. An Accounting Officer who, under section 8 of the Act, is charged with the
general financial administration of a vote and State moneys under his control,
shall be responsible for –

(a) clearly identifying and determining those essential services which he

must render to provide for the needs of the State;

(b) determining the priority which the rendering of a particular service

should be given within the limits of the money available or money
which may be made available;

(c) determining and planning of the most economic way in which a service
can be effectively rendered;

(d) the submission and motivation to the Treasury, in the form as

determined by the Treasury and when and as the Treasury may from
time to time request them, of long-term estimates and draft estimates in
respect of the services which he intends rendering, together with his
proposals for the allocation of moneys to this effect;

(e) the most advantageous utilisation of the moneys allocated to him in the
approved budget;

(f) the regular evaluation and, where possible, improvement of the

effectiveness and efficiency of the fulfilment of the needs and the
rendering of the services for which State moneys were made available;

(g) all expenditure incurred from State moneys under his control, and the
assurance that the appropriate authorisation exists for all payments
made by him and on his behalf;

(h) the submission, to the Auditor General, of a voucher, or an order given

in terms of section 25(1)(c)(iv) of the Act, for each payment made by
him from State moneys;

(i) the accuracy of the accounting records, accounts and other financial
documents under his control and the establishment and maintenance of
effective systems of internal auditing and control of State moneys,
other property of the State and securities;

(j) answering all queries which the Auditor General, in the performance of
his duties, may direct to him;
 (k) informing his Financial Adviser promptly when changes in ministerial
policy and administration, a new project, scheme or service or changes
to an existing project, scheme or service which will influence
expenditure or revenue, are contemplated.

B B 0102. An Accounting Afficer shall not be discharged from his responsibility for an
irregular payment made at the instance of the Executive Authority or the head
of a department, where the latter is not the Accounting Officer, except if he
has, prior to making the payment, in writing expressly called the attention of
the Executive Authority or head of department to the irregularity, and his
objection was set aside.

B B 0103. An Accounting Officer shall obtain written authorisation from the Treasury for
all expenditures not defined in Chapter T.I. D D 0000.

B B 0104. An Accounting Officer shall, subject to T.I. E A 0000, immediately report to

the Auditor General and the Treasury and provide the available particulars of,
all losses resulting from any irregular payment of State moneys, fruitless
expenditure or failure to collect money due to the State, or any deficit in, loss,
destruction or damage to the State moneys, stamps, face value items and forms
having potential value, securities, equipment, stores and other State property.

B B 0105. In terms of section 8 of the Act, an Accounting Officer shall be responsible for
all the State moneys received by him and shall, in accordance with the
instructions of a receiver of revenue, account for all revenue collected by him
in order to enable the receiver to enter such revenue in his accounts.

B B 0106. The Accounting Officer shall appoint a ministerial economizing committee

with a member of the management cadre as chairman, and including various
other members, one of whom must be the Financial Adviser, to control all
expenditure within the ministry and consider all requests for authorisation to
incur expenditure, before the application in the submission concerned is
recommended to the Treasury.
B C 0000. FINANCIAL ADVISERS

B C 0100. Designation

B C 0101. Every Accounting Officer shall designate in writing as financial adviser for his
ministry as a whole, the most senior officer in the financial division of his
ministry, and advise the Treasury in writing of the name of the designated
officer, with the understanding that an accounting officer may designate a
financial adviser for each budgetary vote within his ministry, if his ministry
includes more than one budgetary vote. When, for some reason or other, it
becomes necessary to so designate another official, the Treasury shall be
advised in writing accordingly.

B C 0200. Meetings of financial advisers

B C 0201. The financial advisers of the various ministries shall meet from time to time
under the chairmanship of an official of the Ministry of Finance, in order to –

(a) be informed of state financial developments and to reflect on these;

(b) be addressed on relevant matters by experts in the field in question;

and

(c) discuss common financial matters and difficulties and, where

necessary, advise Treasury in this regard.

B C 0300. Powers and duties

B C 0301. A Financial Adviser –

(a) shall, in addition to his normal duties, be responsible for the general
administration of State moneys for which the Accounting Officer is
accountable, under the supervision of the Accounting Officer;

(b) shall act as financial consultant to the Accounting Officer and shall, in
respect of all matters regarding the general financial administration of a
vote and State moneys, be accountable to the Accounting Officer;

(c) shall keep the prescribed financial records and provide information
regarding financial matters of his ministry;

(d) shall comment, from an financial point of view, on administrative of

functional action or policy;
(e) shall have free access to all documents relating to expenditure and shall
report directly to the Accounting Officer anything which he deems
irregular;

(f) shall check all his ministry’s submissions to the Treasury to ensure that
the provisions of the Act, Treasury Instructions, Budgetary
Instructions, and Regulations and Instructions of the Tender Board
have been complied with;

(g) shall advise the Accounting Officer on the financial and other
implications of all new ministerial projects or schemes and all
ministerial matters concerning revenue and expenditure which have
been submitted to him;

(h) shall, with regard to the financial administration of his ministry, ensure
that the provisions of the Act, Treasury Instructions, Regulations and
Instructions of the Tender Board, the Public Service Act, Regulations
and Personnel Code, the Laws and Regulations enforced by his
ministry, are complied with;

(i) shall, unless otherwise provided, collect, collate and evaluate budgetary
information for submission to the Accounting Officer, together with his
comments on the financial implications and policy aspects;

(j) shall finalise the draft budget of revenue and expenditure for
transmission to the Treasury;

(k) shall serve as liaison between his ministry, Treasury, the Auditor
General and receive all Treasury communications for recording and
distribution;

(l) shall control the course of expenditure in relation to appropriated funds

and immediately advise the Accounting Officer accordingly if the trend
of expenditure indicates the incurring of possible excess on available
funds; and if an excess on a vote or a main classification is
unavoidable, take steps in time to obtain prior authorisation therefore;

(m) shall check the correctness of the annual appropriation accounts of the
votes under his control and other final accounts and statements as
required by the Auditor General, draw up classifications and advise the
Accounting Officer on all important matters arising there from;
 (n) shall give immediate attention to all audit inquiries directed to the
Accounting Officer and, where applicable, arrange for the submission
of answers on audit minutes to the Accounting Officer for his
signature;

(o) shall report any wasteful or fruitless expenditure to the Accounting

Officer;

(p) shall ensure that proper internal financial supervision and control
systems are employed in his ministry;

(q) shall serve on and give financial guidance to his ministry’s

economizing committee; and

(r) shall, with the approval of the Accounting Officer and on behalf of the
latter issue the necessary supplementary instructions within the
ministry or public office, which are not inconsistent with the Act or
Treasury Instructions, in connection with the collection, receipt,
safekeeping and payment of State moneys.

B C 0302. In exercising his powers and fulfilling his duties, the Financial Adviser shall
avail himself of his subordinates. However, he shall not be exempted from
liability concerning any duty assigned to him by entrusting such duty to a
subordinate.
B D 0000. THE TREASURY

B D 0100. Powers and duties in respect of financial and property control systems
and audit and inspection thereof

B D 0101. The Treasury is, among the general powers contained in Part II of the Act,
authorised:

(a) in terms of section 4 of the Act, to prescribe the system of account

books, accounts and registers to account for all transaction in relation
to State moneys;

(b) in terms of section 14 of the Act, to designate internal auditors;

(c) in terms of section 24(1)(c) and (d) of the Act, to designate

investigation officers

(d) in terms of section 24 of the Act, to issue instructions relating to the

functions of the Treasury and the compliance thereof.

B D 0102. In the execution of his or her duties –

(a) an internal audit officer to the Treasury shall have access to all such
accounts, documents, books and records of a ministry, public office or
statutory institution as may be necessary for performing his or her
functions;

(b) an investigating officer of the Treasury has access to official

documents, papers, records, books, cash, stamps, securities, equipment
and stock in possession of any person in the service of a ministry,
which they said investigating officer may deem necessary to conduct
his investigation.

B D 0103. Officials referred to in B D 0102 (a) and (b) are empowered to make, without
payment of any fee, extracts from or copies of any record, book or document
kept in an office of the ministry, public office or statutory institution whose
system is being investigated or audited.

B D 0104. Where necessary, a copy of the investigation or audit report will be supplied to
ministry, public office or statutory institution concerned, containing the
necessary recommendations regarding the actions of the ministry, public office
or statutory institution or of the Treasury.
B D 0105. These instructions do not relieve the accounting office of his normal duties to
carry out inspections to ensure a healthy system of financial administration
and accountability.

B D 0200. Appointment of internal auditors and investigators

B D 0201. Treasury internal auditors and investigators officers are appointed in writing,
and are required to present their certificate of appointment on demand.

B D 0300. Financial and property control system

B D 0301. No financial or stores control system other than prescribed by Treasury as

intended in section 24(1)(c) or (d) of the Act, shall be used and no changes to
existing systems or development and implementation of any new systems shall
be conducted without the authorisation of the Treasury.

B D 0302. Submissions to Treasury for authorisation to develop or implement new

systems or to make certain changes to existing systems, shall be conducted in
the manner and according to the procedures as laid down by T.I. C A 0100,
together with the necessary recommendations of the efficiency committee as
well as the recommendations the Division Data Systems and Services of the
Office of the Prime Minister in cases of computerised systems.

B D 0303. Accounting Officers must, after consultation with the Auditor General submit
directions as intended in section 24(2) of the Act, regarding financial or stores
control systems, to Treasury for approval.
C: SUBMISSIONS TO THE TREASURY, EXECUTIVE AUTHORITY
MEMORANDA AND DRAFT LEGISLATION

C A 0000. TREASURY SUBMISSIONS

C A 0100. Submissions to the Treasury

C A 0101. The Executive Authority shall approve it in principle before the Treasury is
approached for approval on financial matters or some new scheme or function
or the extension of an existing scheme or function.

C A 0102. Accounting Officers must note that when the Executive Authority approves in
principle a matter with financial implications, it merely means that the
Executive Authority associates itself with the merits of the matter. Thus
approval by the Executive Authority merely authorises the requisition of the
necessary funds. If approval in principle has already been given by the
Executive Authority, this shall be stated and a copy of such approval provided.

C A 0103. One copy of a submission in which Treasury authorisation is requested, shall

be submitted. Schedules in which tables or bulky items are submitted for
approval must be in duplicate.

C A 0104. With a view to possible enquiries from the Treasury, the name and telephone
number of the person to whom such enquiries can be directed, shall in all
cases be provided. Replies to enquiries from the Treasury shall be submitted
one fold.

C A 0105. In cases where there is an existing Treasury authorisation or where there has
already been correspondence with Treasury on the matter, Treasury’s
reference number and the date must be stated.

C A 0106. While the contents of submissions shall be limited to the matter for which
Treasury authorisation is desired, it shall contain sufficient information on the
service or scheme to enable the Treasury to consider its full financial
implications. Apart from the expected direct expenditure, an indication shall
also be given, where applicable, of any other expenses such as the cost of
additional personnel and accommodation, stationery, telephone services, etc.
which will follow as a result of the service in question.

C A 0107. The Treasury cannot be expected to consider matters on the basis of bulky
schedules, due to the large volume of reading work involved and the time
spent in the study thereof. Where it is regarded as essential to attach a
submission documents such as memoranda, reports, contracts, agreements, etc.
which may be useful to the Treasury in considering a case, the relevant facts
 shall be set out in the submission with pertinent references to those sections of
the schedule directly relating to the case.

C A 0108. Where applicable, the funds aspect shall be clearly set out in submissions. In
cases where funds are not available under the subdivision or even main
division in question, full particulars on expected savings under other
subdivisions or main divisions shall be provided. A concise indication of the
position concerning funds in the vote as it is, or will be, reflected in the first
and second revised estimates of expenditure, shall be provided when approval
for the utilization of savings is requested. The priorities of the intended new
service or scheme or the extension of an existing service or scheme shall be
compared with all other services which possible are of lower priority in order
to have appropriated funds transferred to where they are needed most.

C A 0109. Where applicable it shall be indicated if the economizing committee of the

department has considered and recommended the matter.

C A 0110. It shall be indicated in each submission to the Treasury whether or not the
submission results from an audit enquiry. If so, the essence of the enquiry
shall be reflected in short, and a copy of the enquiry concerned shall be
furnished.

C A 0111. A clear exposition of the financial implications for the present year and future
years shall be stated in any case. The financial adviser shall give his views,
from a sound financial point of view, in terms of the Treasury Instructions and
the Act, with regard to each submission to the Treasury, and inter alia ensure
that the submission complies in all respects with the provisions of the Act,
Treasury Instructions, Budgetary Prescriptions and Tender Board Regulations.
Such comments shall be signed by him.

C A 0112. With the exception of submissions relating to reports of boards of stock-

taking, which shall be drawn up in the form prescribed in T.I. K A 0905,
submissions to the Treasury shall, in accordance with the provisions of T.I. C
A 0101 to C A 0111, be drawn up as follows:

(a) heading;
(b) purpose of the submission;
(c) full motivation;
(d) financial implications, -revenues, expenses and availability of funds
regarding the effect on the present year and future years has to be set
out in detail under this heading;
(e) personnel implications;
(f) general:
 (i) Whether or not the submission results from an audit enquiry;

(ii) An indication of the recommendation of the departmental

economizing committee regarding the application to incur expenditure;

(iii) Mention of the vote, main division, standard

subdivision/transfer subdivision which must be charged with
the expenditure;

(iv) Mention of the reference number of the Treasury where

Treasury authorisation exists or where there had already been
correspondence with the Treasury regarding the matter.

(g) recommendations;
(h) comment by financial adviser (as intended in C A 0111);
(i) submissions to the Treasury should preferably be signed by the
Accounting Officer himself and, if that is not possible for some reason
or other, by the person designated by the Accounting Officer to sign
these.

C A 0113. Arguments shall be expounded point by point and paragraphs containing

different arguments shall be numbered.

C A 0114. In cases where ex post facto authorisation for expenditure is applied for, the
information, as required T.I. D D 0104, shall be furnished.

C A 0200. Submissions to the Treasury for reconsideration of decisions taken by the

Treasury

C A 0201. On the basis of new motivations ministries may approach the Treasury with a
request that the previous decision of a Treasury official be considered by a
higher authority in the Treasury.

C A 0202. If a ministry is still of the opinion that the official referred in T.I. C A 0201
has not taken into account all the circumstances, it may request the Treasury to
refer the matter for decision to the Minister or apply to a court for an order, as
prescribed in section 11(6)(a) and (b) of the Act respectively. If the matter is
referred to the Minister, the Treasury shall submit the request of the ministry
together with all motivations, as well as its own opinion and reasons for the
decision taken, to the Minister for a decision.

C A 0203. The opportunity for reconsideration of decisions that is offered to ministries

must not be used with little thought to question the judgement of the Treasury,
thereby trying to obtain authorisation for unauthorised action, but shall be
circumspectly used by Accounting Officers to, request the Treasury by way of
better motivations to reconsider decisions. Requests of this nature shall also
be signed by the Accounting Officers themselves or, in their absence, by the
person acting in their place, as contemplated in section 8(2) of the Act.
C B 0000. EXECUTIVE AUTHORITY MEMORANDA

C B 0101. All memoranda dealing with matters having financial implications intended
for submission to the Executive Authority shall not later than seven days
before the matter is due to come up before the Executive Authority, be
furnished single to the Permanent Secretary by the accounting officer
concerned in order that commentary can be compiled for the Executive
Authority.

C B 0102. Accounting Officers shall ensure that when an Executive Authority

memorandum is drawn up, all possible financial implications are properly
taken into account and are fully dealt with and explained under the appropriate
heading in the memorandum.

C B 0103. If it is possible, an indication must be given of the date on which a

memorandum is expected to be considered by the Executive Authority.
C C 0000. DRAFT LEGISLATION

C C 0101. Draft bills and draft proclamations containing provisions directly or indirectly
relating to revenue or expenditure, shall as soon as possible be submitted in
one fold to the Permanent Secretary for his comments. The draft legislation
shall be accompanied by an explanatory memorandum indicating the clauses
with financial implication and explaining the necessity of the provisions and
their expected effect on the State Revenue Fund.

C C 0102. In order to prevent subsequent amendments as far as possible, bills shall be

submitted to the Permanent Secretary before certifying.

C C 0103. If essential amendments are affected by the Legal Drafters, the amended draft
shall again be submitted to the Permanent Secretary.

C C 0104. Any subsequent amendments involving financial implications shall likewise

be brought to the notice of the Treasury.

C C 0105. A measure with financial implications shall not be taken up with the Executive
Authority before the requirements of the Treasury have been complied with.

This applies to a proposal in respect of a vote or a decision, address or bill for

the appropriation, for whatever purpose, of State moneys and other goods of
the State, a part of revenue, a tax or levy, or for the imposition of a tax or levy,
or for the remission of income, for whatever purpose, or for any other purpose
which will directly affect the State Revenue Fund.

C C 0106. Draft legislation making provision for the examination, checking and auditing
by the Auditor General of accounts, shall be submitted beforehand to the
Auditor General to enable him to ensure that his powers and duties are
properly defined in such legislation.

C C 0107. Draft legislation and amendments to existing regulations relating directly or

indirectly to revenue or expenditure, shall be referred to the Treasury in one
fold for consideration of the financial implications contained therein. In a
covering letter or an explanatory memorandum full reference shall be made to
the regulations which have financial implications and the following
information shall, inter alia, be given:

(a) The purpose of and the considerations which gave rise to the proposed
new regulations or amendment to existing regulations.
 (b) The extent of the influence on the State Revenue Fund, with due
allowance for the implications for other departments which may also
be affected by the measures.

(c) A comparison between the existing and the proposed regulations,

where applicable.

(d) Mention of the Treasury authorisation in cases where it has already

been obtained for the introduction of new or the amendment of existing
rates, scales, tariffs, moneys or charges for the purposes of revenue
which accrues to, or expenditure incurred from, the State Revenue
Fund.

C C 0108. Where applicable, approval for the establishment of a new main division or
subdivision shall be applied for.
D: BUDGETARY AND RELATED MATTERS

D A 0000. LONG-TERM ESTIMATES

D A 0100. Budget circular

D A 0101. A budget circular in which, inter alia, the final dates on which the different
budget documents may be submitted, are made known, shall be issued by the
Treasury at the beginning of each budget cycle. Accounting officers and their
financial advisers shall take thorough note of these dates and other particulars
contained in the circular.

D A 0200. Compilation and submission of long-term estimates

D A 0201. In order to be able to advise the Executive Authority on the expected course of
state expenditure and to enable them to reflect on priorities and guideline
amounts, long-term estimates in respect of each vote are required.

D A 0202. Long-term estimates shall, on order from and under the supervision of the
accounting officers concerned be drawn up by Financial Advisers and
submitted before or on the prescribed final date. In all cases the minister of
the ministry concerned shall be consulted when the estimates are drawn up.

D A 0203. Separate long-term estimates are required in respect of revenue, current and
development expenditure.

D A 0204. The expected expenditure as estimated for the future financial years shall be
calculated at current prices with an adjustment for known and announced price
increases. No provision may be made for escalation of costs as a result of
unknown inflation factors or other unknown factors. Provision shall be made
for escalation of costs where it takes place according to an accepted formula.

D A 0205. In all cases long-term estimates shall be submitted accompanied by a covering

letter, signed by the Accounting Officer himself, in which it is certified that –

(a) only known price increases and escalation costs in terms of accepted
formulas were taken into consideration in determining the estimated
amounts; and

(b) he has satisfied himself that needs in question for the continuation of
existing services and the necessity for such continuation still exist, and
that the expected results justify the estimated expenditure.
D A 0300. Estimates of revenue

D A 0301. Long-term estimates in respect of revenue shall be submitted in duplicate on

form MOF1(a) as prescribed in the Budget Preparation Manuel to the Chief:
State Accounts (Budget Formulation).

D A 0400. Current expenditure estimates

D A 0401. Long-term estimates in respect of current expenditure shall be submitted to the

Chief: State Accounts (Budget Formulation) as prescribed in the Budget
Preparation Manual.

D A 0500. Development expenditure estimates

D A 0501. Estimates in respect of development expenditure shall, as prescribed in the

budget preparations manual be submitted to the Chief: State Accounts (Budget
Formulation) and to the Permanent Secretary of the National Planning
Commission.

D B 0000. REPRESENTATIONS, BUDGET AUTHORISATION

D B 0100. Introduction or extension of functions/projects

D B 0101. No provision may be made in draft budgets for the introduction of new
functions/projects or the extension of existing functions or projects before the
Treasury has given its prior budget authorisation therefore. This arrangement
shall apply in respect of current and development expenditure.

D B 0102. Budget authorisation authorises the inclusion in the specified draft budget of a
function or project with its budgetary implications as set out in the
authorisation concerned.

D B 0103. Budget authorisation does not necessarily imply that funds will be
appropriated for the functions or project concerned. All applications are at a
later stage given final consideration, taking into account the availability of
funds.
D B 0200. Applications: current expenditure

D B 0201. In the case of current expenditure, applications for budget authorisation shall
be submitted directly to the Treasury. Such applications shall be submitted in
good time in order for these to be dealt with before the commencement of the
drawing up of draft budgets. Applications received after the final date
prescribed for the submission of the draft budgets, will only be considered in
exceptional circumstances.

D B 0202. Approval in principle by the Executive Authority for the service concerned
shall, where necessary, be obtained before the application is submitted to the
Treasury. A copy of the relevant Executive Authority memorandum and
decision shall accompany the application.

D B 0203. Where necessary, the recommendation of the Public Service Commission for
the introduction of the function concerned shall be obtained beforehand. A
copy of the recommendation shall accompany the application.

D B 0204. Applications shall be fully motivated and shall, inter alia, deal with the
following matters:

(a) A description of the nature and extent of the problem, the need, the
hazard or the particular situation which requires attention or action,
and the impact which is involved. An acceptable evaluation of the
priority of the objective in relation to other comparable essential
expenditure shall be given. In the light of the preceding information,
the priority classification code concerned shall also be indicated.

(b) An exposition of the intended steps, actions or measures and the

duration or tempo necessary for effectively achieving the objective or
completion of the service.

(c) An indication of the total costs of the action, including the costs of
personnel, stocks, equipment, services, transfer payments, etc., and the
way in which funds will be made available immediately as well as over
the long–term.

(d) Particulars of revenue which will be generated by the expenditure

concerned.

(e) Particulars of the extent to which any existing main division or

subdivision will be affected.
D B 0300. Applications: development expenditure

D B 0301. In the case of development expenditure, applications for draft authorisation or

budget authorisation shall be submitted in the prescribed manner to the
National Planning Commission for consideration.

D B 0302. Concerning office accommodation of the Government, it is the responsibility

of the client (the Ministry requiring the service) to identify the project. The
Ministry involved shall however before submitting final proposals to the
National Planning Commission, submit the project to the Ministry of Works,
Transport and Communication for their input and comments, which must be
attached to the final proposals submitted to the National Planning
Commission.

D B 0303. Request for assigned housing must be referred to the Public Service
Commission for recommendation before it can be submitted to the National
Planning Commission.

D B 0304. It is the responsibility of the National Planning Commission to examine

applications and consult all ministries and bodies concerned, and co-ordinate
and evaluate the proposed projects.

D B 0305. The National Planning Commission offers comments on the priority of the
projects and, taking into consideration the priorities and guide-line amounts as
laid down, makes a recommendation to the Treasury concerning the possible
planning and implementation thereof.

D B 0400. Continuation of services

D B 0401. Budget authorisation in respect of the continuation of services in the case of

current development expenditure, is implied by the fact that funds for such
expenditure were appropriated therefore during the previous financial year.

D B 0500. Changes to the form of the Budget

D B 0501. No change (introduction of new main divisions or subdivisions, changes of

descriptions, etc.) shall be made to the form of a vote without the prior
authorisation of the Treasury.

D B 0600. Inclusion in draft budgets and cost increases

D B 0601. After budget authorisation has been given by the Treasury, the service or
project as authorised may be included in the specified draft budget.
D B 0602. If, after the granting of budget authorisation, costs increases to such an extent
that the total initial estimate of costs is exceeded by more than 20% before the
initiation of the project, the matter shall again be submitted to the Treasury.

D C 0000. DRAFT ESTIMATES

D C 0100. Draft estimates of expenditure

D C 0101. Draft estimates of expenditure which during the following financial year has
to be defrayed from the State Revenue Fund shall, taking into consideration
the provision of T.I. D C 0200, on orders from and under the supervision of
the Accounting Officers concerned, be drawn up annually and submitted to the
Chief: State Accounts (Budget Formulation) on or before the prescribed final
date. In all cases the Minister concerned shall be consulted in the drawing up
of the draft estimates.

D C 0102. Draft estimates shall be submitted accompanied by a covering letter, signed by

the Accounting Officer himself, in which it is certified that -

(a) only announced price increases were taken into consideration in

determining the amount requested;

(b) only escalation formulas which are/will be included in contracts, were

taken into account; and

(c) he has satisfied himself that thorough consideration was given to the
advisability of the further continuation of services, and that the results
which are being achieved or will be achieved, will justify the further
continuation.

D C 0103. The draft estimates, as well as all the accompanying documents, shall be
submitted in duplicate.

D C 0104. The draft estimates shall contain motivations as set out in T.I. D C 0300 and
the budget preparation manual.

D C 0105. Where, in terms of legislation, provision is made for services and the act
provides that certain fixed amounts shall be defrayed from the State Revenue
Fund (statutory voting) a list of these liabilities together with a reference to the
act and the relevant section of the act shall be attached to the draft estimates.

D C 0106. All expenditure on the same service shall be indicated under the same main
divisions in the draft estimates. Where due to extraordinary circumstances it
 is not possible to do this, suitable footnotes shall be included in the budget to
indicate that provision for further expenditure is made under another main
division. Expenditure shall be budgeted for under the applicable standard
subdivision and standard items of the main division where it functionally
belongs.

D C 0107. The draft estimates shall be similar in form to the printed budget of the current
financial year and neither the form nor the description of the votes, main
divisions, standard subdivisions or transfer subdivisions shall be changed
without prior authorisation or provision by the Treasury.

D C 0108. The total amount requested in draft estimates shall not exceed the sum of the
fixed continuation guideline and budgetary authorisation amounts.

D C 0109. Financial Advisers shall ensure that draft estimates balance and that they are
complete and correct.

D C 0110. The Chief: State Accounts (Budget Formulation) shall immediately be advised
in writing, giving full particulars, of all essential changes (decreases as well as
increases) in the draft estimates after the submission thereof.

D C 0200. Drawing up of draft estimates: general remarks

D C 0201. Expenditure in respect of computer services and labour–saving devices shall

only be included in draft estimates if the obtaining of the services or
equipment was recommended beforehand in the manner set out in Treasury
Instructions K E 0000 and K F 0000. The relevant reference number and date
of the recommendations of the Ministerial Efficiency Committee shall be
indicated in respect of new services and equipment in the explanatory
memorandum.

D C 0202. When drawing up draft estimates Accounting Officers and their Financial
Advisers shall take note of and guard against the following:

(a) more funds than can reasonably be spent shall not be requested;

(b) services which must first be authorised under new legislation shall not
be budgeted for beforehand (with the exception of essential
preparatory services in respect of legislation which cannot be
postponed;

(c) estimates shall not be “loaded”, because curtailments are expected;

 (d) the following circumstances which impede the physical execution of
services and thus delay expenditure, shall duly be taken into
consideration in the drawing up of draft estimates:

(i) the period between the order for action and the compliance with
the prescribed procedures. Tenders and the creation and filling
of positions can cause services, especially major works, to
extend over more than one financial year;

(ii) delivery periods of some stock and services and also extend
over two or more financial years;

(iii) long-term contact which necessitate expenditure over more

than one financial year;

(iv) entrepreneurial and construction facilities are limited. On the

one hand, this can cause projects to be delayed, while on the
other hand excessive prices can be charged for services. In
both cases, the State Revenue Fund is affected and Accounting
Officers shall adjust their application for funds accordingly.

D C 0203. It is vital for an Accounting Officer to bear knowledge of every expenditure

proposal on his vote to enable him to personally control priorities, expenditure
and spending trends.

D C 0204. Economy in the utilization of funds is vital and accounting officers shall
therefore make an exhaustive evaluation of all the financial needs in respect of
that expenditure which of necessity has to be incurred in terms of existing
policy and explicit approvals. Particular attention shall also be given to those
services and projects of which expenditure extends to subsequent financial
years, and Accounting Officers should be able to declare beyond doubt to the
Treasury that the service concerned is still serving a purpose, can still be
justified and is being provided in the most efficient and economic manner.

D C 0205. The expected expenditure for the following financial year shall be estimated at
current prices, with an adjustment for announced price increases. The way in
which the expenditure was calculated shall clearly be indicated.

D C 0206. Escalation costs included in contracts in the form of a formula shall be taken
into account. The amount foreseen for this shall be clearly indicated together
with the necessary calculations to confirm the amount.
D C 0300. Explanatory memorandum

D C 0301. Explanatory memorandum shall be concise, but complete, and it should not be
necessary for the Treasury to scrutinise or request additional reports or copies
of correspondence and other documents.

D C 0302. The relevant budget authorisation (Treasury reference) shall be stated in all
cases where new services are introduced or existing services are extended.

D C 0303. Non-recurring services for which funds are requested, shall clearly be
specified thus in the explanatory memorandum.

D C 0304. Specific statutory authorization (the act and the relevant section) shall be
indicated in respect of all amounts which are payable under legislation.

D C 0305. The calculation of each amount appearing against a standard or transfer

subdivision of each main division shall be indicated on the basis of all
components of such subdivision. Significant differences between the amounts
requested and the amounts voted in respect of the previous financial year shall
be motivated.

D C 0400. Draft estimates of revenue – tax, rights and licences

D C 0401. The Receiver of Revenue shall annually on or before the first date submit to
the Chief: State Accounts (Budget Formulation) an estimate of revenue based
on the existing taxable basis. The following information in respect of each
head of tax revenue shall be applied:

(a) the estimates of revenue for the current financial year;

(b) a revised estimate of the revenue to be received during the current

financial year;

(c) the revenue expected for the next financial year and two further
consecutive financial years;

(d) expected increases or decreases.

D C 0402. The estimates of revenue shall be accompanied by an explanatory

memorandum in which the reasons for expected increases or decreases in the
collection of revenue are fully expounded.
D C 0500. Draft estimates of revenue – other revenue

D C 0501. Accounting Officers shall annually on or before the prescribed final date
submit draft estimates of departmental revenue together with their expenditure
estimates in duplicates to the Chief: State Accounts (Budget Formulation) on
form MOF 93 – 1.

D C 0502. The draft estimates of revenue shall be motivated as prescribed in the Budget
Preparation Manual.

D C 0503. Accounting Officers shall immediately advice the Chief: State Accounts
(Budget Formulation) of the development of any circumstances which may
bring about a substantial change in their estimate of revenue.

D C 0504. The Accountant General shall be responsible for drawing up a draft estimate
of revenue from loans and contributions.
D D 0000. AUTHORIZATION FOR EXPENDITURE

D D 0101. In general, Accounting Officers are authorised to incur expenditure and make
payments of the functions and projects contained in an estimate of expenditure
and authorised by an appropriation act, provided that the Tender Board
Regulations, Treasury Instructions, Public Service Code and Other
Regulations are complied with.

D D 0102. Expenditure for which no provision was made in an Appropriation Act during
a preceding financial year, ad for which no authorization in terms of section
9(1)(c) of the Act was obtained, shall not be incurred until such appropriation
exists. No expenditure shall be charged to a suspense account pending
authorization or appropriation.

D D 0103. Authorization to incur expenditure shall be obtained from the Treasury in all
cases where no authorization exist as contemplated in T.I. D D 0101.
Applications shall expressly specify whether the necessary funds are available.
The reasons for the saving as well as the main division and subdivision where
the saving can be effected shall be mentioned. Where applicable, the
necessary application for virement shall be submitted at the same time. Where
the extension of a function or service came about during the course of a
financial year and the expenditure was not authorised as prescribed in T.I. D D
0101, applications for such extension shall contain the information as referred
to in T.I. D B 0000.

D D 0104. It must be noted that authorization of expenditure as prescribed in T.I. D D

0103 shall also be obtained beforehand. The practice of applying for ex post
facto approval is rejected in the strongest terms and only in exceptional
circumstances will the Treasury give favourable consideration to such
submissions. Accounting Officers must also bear in mind that the rejection of
applications for ex post facto approval can seriously embarrass them as such
expenditure can then be declared as being unauthorised.

In consequence of the following, the Treasury expects each application for ex

post facto approval to be accompanied by the following:

(a) A written explanation by the official who incurred the unauthorised

expenditure.

(b) The views of –

 (i) the Accounting Officer in consequence of the provisions of
Treasury Instructions E A 0000;

(ii) the Ministerial Economising Committee in consequence of the

provisions of Treasury Instructions B B 0106

(c) Financial Implications.

(d) If the case had also been submitted to the Tender Board but was
rejected, copies of such correspondence.

(e) Proof of quotations obtained or in the absence thereof, an explanation

why this was not done.

(f) Motivations as to why Tender Board authorization was not obtained

beforehand.

(g) Any other information which may have a bearing on the case.

D D 0105. Where the approval or approval in principle of the Executive Authority, or the
recommendation of the Public Service Commission is needed for the provision
of a specific function of project, this shall be obtained before authorization for
expenditure is applied for. A copy of the approval of the Executive Authority
or of the Commission’s recommendation shall accompany such
representations.
D E 0000. VIREMENT

D E 0100. Definition

D E 0101. “Virement”: means the utilisation of a saving under one division (main
division or subdivision) of a vote to defray an excess under another existing
division or expenditure under a new division of the same vote (see Section
16(1)(a) and (3) of the Act). Where virement is granted, the utilisation of any
saving in accordance with paragraph (a) of subsection (1) shall have the effect
that the relevant amounts mentioned in the estimate of expenditure affected by
such utilisation, be increased or decreased, as the case may be.

D E 0200. Virement between main divisions

D E 0201. Virements (see Section 16(1)(a)(i) of the Act) between main divisions shall in
all cases be requested from the Treasury before the appropriation under the
main division concerned is exceeded. All applications shall reach the Treasury
before 15 March.

D E 0202. Virement will not automatically or necessarily be granted. The reason for the
expected saving (the specific main division shall be indicated) and the causes
of the expected excess shall be expressly mentioned in the representations.

D E 0203. A saving on a column 2 amount could be utilise towards the defrayal of

anticipated expenditure which may result in an excess of an amount mentioned
in any main division of the vote concerned, including a main division
established under Section 9(1)(c) of the Act.

D E 0300. Virement between subdivisions

D E 0301. Virement between subdivisions of the same main division shall in all cases be
requested from Treasury before the appropriation under the subdivision
concerned is exceeded (see section 16(1)(a)(ii) of the Act).

D E 0302. Virement to or from a column 2 amount is expressly forbidden by the Act.

D E 0303. Notwithstanding the provisions of T.I. D D 0101, Treasury may not authorise
virements from projects which were suspended.

D E 0304. Virements between capital projects shall not take place without the
authorisation of the Treasury on the recommendation of the NPC.
D E 0305. Virements between current transfers, capital transfers and lending and equity
participation shall not take place without the prior authorization of the
Treasury.

D E 0400. Effect of the virement on appropriation account

D E 0401. Accounting Officers shall keep a meticulous record of virements which were
granted in respect of their votes, as, after the books have been closed for the
financial year concerned, they must indicate the effect on the estimated
amounts on the appropriation accounts (whether an increase or a decrease).
D F 0000. SPECIAL AUTHORITY AND SUSPENSIONS

D F 0100. Special authority

D F 0101. “Special Authority” refers to an authority granted under Section 9(1)(b),(c) or

(d) of the Act, i.e. authority concerning –

(a) excesses on votes;

(b) the establishment of new services;
(c) the introduction of new main divisions; and
(d) excesses on column 2 amounts.

D F 0102. Applications for special authority shall in all cases in the first instance be
made to the Treasury and contain sufficient motivation to indisputably prove
that the expenditure concerned cannot without serious detriment to the public
interest be postponed until such expenditure has been provided by law.

D F 0103. Requests for special authority shall in cases indicate the extent to which the
expenditure concerned can be defrayed from savings, by means of virement.

D F 0104. In the case of applications for special authority resulting from a decision to
grant relief of distress by the Government during disasters (including flood
damage and droughts), the Treasury as well as all other Ministries involved,
shall from the outset be involved in the discussions and the planning of a
course of action.

D F 0200. Budget suspensions

D F 0201. “Budget suspensions” refers to the reduction by the Treasury of an amount

mentioned in an estimate of expenditure as prescribed in section 16(1)(b) of
the Act. Accounting Officers shall take note that the amount with which such
vote is reduced is not subsequently available for spending.
D G 0000. COMMITMENT AND RECEIPT REGISTERS

D G 0100. Commitment registers

D G 0101. Accounting Officers shall arrange for the keeping of a commitment register in
respect of the vote(s) for which they are responsible.

D G 0102. The commitment register is kept to –

(a) be able at any time to determine the funds (unexpected of

uncommitted) available under each division of a vote;

(b) be able to approach the Treasury in good time for the application of
virement, if necessary;

(c) serve as an aid in the preparation of the draft budget of the next
financial year;

(d) readily on a daily basis, make available to the Accounting Officers and
the Ministerial Economizing Committee, information essential for the
proper administration of the vote and for economy.

D G 0200. Keeping of commitment register

D G 0201. The commitment register is drawn up and kept in exactly the same order as the
vote is set out in the printed budget. A page or separate sheet is opened for a
summary of all the main divisions of the vote, as well as a separate page of
loose sheet for each main division. Each page or sheet is numbered and
divided into various columns according to the standard and transfer
subdivisions in the printed budget of the Ministry concerned. As needs
dictate, further subdivisions of standard and transfer subdivisions per item,
project, region, etc., may be done. Column 2 amount shall be explicitly
marked thus in the register.

D G 0202. Every commitment contracted shall immediately be recorded under the

appropriate main division in the commitment register and the amount entered
in the total column as well as in the appropriate subdivision column(s) (if the
actual amount is not available beforehand, an estimate shall provisionally be
entered and rectified once the actual expenditure is known). Commitments are
 contracted through the issue of order forms, store requisitions and PRO
FORMAS (DEBIT ACCEPTANCES AND CLAIMS).

D G 0203. Particulars in respect of commitments contracted under the different main

divisions shall be recorded in sequence according to date and voucher.

D G 0204. All Regional Offices and officers of Ministries authorised to place orders shall
submit weekly to their head office a return or orders placed in order to have
the commitment register updated.

D G 0205. All corrections following enquiries from Treasury Commitment and the
Auditor General shall immediately on receipt be entered in the commitment
register.

D G 0206. The commitment register shall be closed and balanced monthly.

D G 0207. All Treasury authorisations (budgetary, expenditure, virement and other

authorisations) and adjustments shall on receipt be recorded in the
commitment register.

D G 0208. Accounting Officers shall regularly draw up a report from the commitment
register in respect of all orders placed bur not yet carried out by the suppliers.
All these cases shall immediately be taken up with the supplier(s) in writing in
order to be able to effect payment before the end of March. Copies of this
correspondence shall be kept for inspection by Treasury.

D G 0209. The Financial Advisor shall at least be once a month satisfies himself that the
commitment register is kept according to instructions. The Financial Advisor
shall initial and date register as proof that it had been checked.

D G 0210. The commitment register shall submitted to the Accounting Officer for his/her
comments and instructions, where necessary, monthly or more often if
necessary.

D G 0211. The commitment register shall at all times be open for inspection to members
of the Ministerial Economising Committee when these members have to take
decisions to regard to purchasing.

D G 2012. When the annual draft budgets and revised estimates are drawn up, the
commitment register shall be utilised as an essential aid to determine the value
of requirements for the next year, or to adjust if for the current year.

D G 02013. The commitment register shall at all times be at the disposal of Finance and
the Auditor General.
D G 0300. Register of receipts

D G 0301. Accounting Officers shall ensure that registers of receipts are kept in which, in
sequence of receipt, are recorded the following particulars of all State moneys
received on behalf of their Ministries.

(a) date of receipt;

(b) receipt number;
(c) from whom received;
(d) amount; and
(e) allocation.

D G 0302. All registers or receipts shall be inspected monthly by the Financial Adviser
who shall ensure that the receipts were correctly recorded. The Financial
Advisor shall initial and date the register as proof that it had been checked.
D H 0000. REVISED ESTIMATES

D H 0100. Estimates of expenditure

D H 0101. Revised estimates of expenditure shall annually be drawn up by Financial

Advisers under orders and supervision of their Accounting Officers and before
the prescribed date submitted in duplicate to the Chief: State Accounts
(Budget Formulation).

D H 0102. The revised estimates shall be drawn up in respect of each main division, per
standard and transfer subdivision and items compiled as prescribed in the
Budget Preparation Manual.

D H 0103. Requests for additional funds shall at all cost be avoided. Consideration must
rather be given to delaying or suspending services with a lower priority and
thus using funds voted. Where Accounting Officers do apply for additional
funds it shall be indicated what steps have been taken to prevent the necessity
for such a course of action; what part thereof is due to extension of the post
establishment during the financial year concerned; what extraordinary savings
measures may be applied to counter the excesses without causing
embarrassment or serious risks to the authority, and why it is considered to be
in the public interest that additional funds should be made available. In the
case of the provision of new services or the extension of existing services
budgetary authorisation should have been obtained beforehand. The Treasury
will not approve the inclusion of non-essential or services which can be
postponed until the following financial year. Where no excess on the total
allocation is expected, but changes in the provisions under main divisions are
indeed expected, Accounting Officers shall separately apply to the Treasury
for the consideration of virement.

D H 0200. Estimates of revenue

D H 0201. Revised estimates of revenue shall be prepared by Ministries and submitted

before the prescribed date in duplicate to the Chief: State Accounts (Budget
Formulation) as per Budget Preparation Manual.
D J 0000. APPROPRIATION ACCOUNTS

D J 0101. Matters concerning appropriation accounts are provided for in Section 13 of

the Act.

D J 0102. As stated in Section 13(2) of the Act, Accounting Officers shall sign the
appropriation account concerned and give satisfactory explanations
concerning the causes of any differences in excess of two percent between the
amounts referred to in Section 13(1)(a) and (b).

D J 0103. Explanations shall be brief and in the official language. No reference to

correspondence shall be permitted and copies of correspondence as
explanation shall also not be accepted.

D J 0104. The appropriation accounts and explanations shall, as required by Section

13(2) of the Act, within 15 days of receipt of the account from the Accountant
General, be returned to the Accountant General for transmission to the Auditor
General.
D K 0000. CLASSIFICATION OF SERVICES AND EXPENDITURE

D K 0100. Request classification

D K 0101. Continuation of an existing service. Funds necessary for the mere continuation
of an existing service towards the achievement of a specific policy objective at
the current rate and standard shall be estimated hereunder. Known price
increases, as well as additional expenditure because of normal increase in
activities not resulting from a policy change, e.g. owing to population growth,
shall be taken into consideration. As regards development projects, provision
shall only be made for the continuation or completion of projects for which
provision has already been made in a previous budget. Requests under this
classification shall be limited as expenditure under a project decreases, be it as
a result of a policy decision, completion of work of for some other season.

D K 0102. Extension of an existing service. Hereunder shall be estimated for funds

necessary for the execution of policy decisions whereby –

(a) an existing capital asset is improved or extended;

(b) the quality of a particular service for the achievement of an existing

objective must be increased;

(c) the extent to a particular service for the achievement of an existing

objective must increase at a rate higher than the normal or, where
applicable, the approved rate of extension;

(d) new or additional sub-projects or actions or services are undertaken for

the execution of policy decisions.

D K 0103. Introduction of a new service. Hereunder shall be estimated for funds

necessary for the execution of polity decisions whereby a new objective is
pursued. This includes capital projects for which no provision was made in
the previous financial year.

D K 0200. Priority classification

D K 0201. The extension of existing and the introduction of new services are classified
on this basis according to priority. The following priority classification codes
are used throughout:

A - ABSOLUTE PRIORITY omission or postponement will have

catastrophic consequences.

B - ESSENTIAL extensions or introduction of services which cannot be

omitted or postponed without serious detriment to the public interest.

C - DESIRABLE extension or introduction of services which ought to be

given priority by virtue of their exceptional or special benefit to the
community (economic, social or political).

D- USEFUL extensions or introduction of services which, although

inessential, nevertheless serve a useful purpose and should be undertaken
by the State in the public interest.

E - INESSENTIAL extensions or introduction of services which can be

omitted or postponed without significant detriment to the public interest.

D K 0202. In classification on this basis, extensions or introduction of new services shall

further be schedule in sequence of importance, e.g. AI, A2, A3 etc. The
motivation for the service concerned shall indisputably support the
classification given.

D K 0300. Economic classification

D K 0301. Current expenditure refers to the recurring expenditure on goods and

services which is not aimed at the creation of procurement of capital assets as
referred to in T.I. D K 0302.

D K 0302. Capital expenditure includes expenditure on actions or services resulting in

the creation of capital within a given period, or which involve the creation of
procurement of fixed capital assets such as land, buildings and structures,
including any extension of improvement which changes or extends the
functions. All expenditure items directly involved in the creation of capital,
e.g. professional fees, salaries, wages, transport, machinery, etc., as well as the
initial equipment of the capital asset, are regarded as capital expenditure. As
soon as expenditure on the project becomes recurrent and/or be given period is
exceeded, the expenditure is classified as current.

D K 0400. Functional classification

D K 0401. Fur budgetary proposes, services or expenditure can, according to function, be
classified into the following groups.

1. General Public Services

1.1.1 Executive and Legislative Organs

1.1.2 Financial and Fiscal Affairs and Services
1.1.3 External Affairs

1.4.1 General Personnel Services

1.4.2 Overall Planning and Statistical Services
1.4.3 Government Buildings Administration

1.5 Other General Public Services

2. Defence Affairs and Services

2.1 Defence Affairs and Services

3. Public Order and Safety Affairs

3.1 Police Duties

3.2 Law Courts
3.3 Prison Administration and Operation
3.4 Other Public Order and Safety Affairs

4. Education Affairs and Services

4.1 Education Policy Formulation and General Administration

4.2 Pre-Primary and Primary Education Affairs and Services
4.3 Secondary Education Affairs and Services
4.4 Tertiary Education Affairs and Services
4.5 Non-formal Education Services

5. Health Affairs and Services

5.1 Health Policy Formulation and General Administration

5.2 Specialized Hospital Affairs and Services
5.3 General Medical Clinics and Public Health Services
5.4 Medicaments, Medical Equipment and Appliances Administration
5.5 Applied Research and Diagnostic Medical Laboratory Services
6. Social Security and Welfare Affairs and Services

6.1 Social Security and Welfare Affairs and Services

7. Housing and Community Amenity Affairs and Services

7.1.1 Housing Affairs and Services

7.1.2 Community Development Affairs and Services

7.2 Water supply Affairs and Services

8. Recreational and Cultural Affairs and Services

8.1 Sporting Affairs and Services

8.2 Cultural Affairs and Services
8.3 Broadcasting and Publishing Affairs and Services
8.4 Youth Affairs and Services

9. Fuel and Energy Affairs and Services

9.2 Electricity and other Energy Sources

10. Agriculture, Forestry, Fishing and Hunting Affairs and Services

10.1 Agriculture Affairs and Services

10.2 Forestry Affairs and Services
10.3. Wildlife Protection and Preservation Services

11. Mining and Mineral Resources Affairs and Services

11.1 Mining and Mineral Resources Affairs and Services

12. Transportation and Communication Affairs and Services

12.1 Road Transport Affairs and Services

12.2 Water Transport and Affairs and Services
12.3 Air Transport Affairs and Services
12.4 Communication Affairs and Services

13. Other Economic Affairs and Services

13.1 Tourism Affairs and Services

13.2 General Economic and Financial Affairs and Services
13.3 General Labour Affairs and Services
 14. Expenditure not Classified by Functions

14.1 Public Debt Transactions

D L 0000. STANDARD SUBDIVISIONS

D L 0100. Standard subdivisions

D L 0101. “Standard subdivisions”, their standardised codes and the expenditure under
which they belong, are set out in T.I.’s D L 0102 - D L 0109.

D L 0102. Personnel expenditure

001 Remuneration
011 Remuneration: Development
002 Employer’s Contribution to the G.I.P.F.
012 Employer’s Contribution to the G.I.P.F.: Development
003 Other Conditions of Service
013 Other Conditions of Service: Development
004 Improvement of Remuneration Structure

D L 0103. Good and Other Services

021 Travel and Subsistence Expenses

031 Travel and Subsistence Expenses: Development
022 Material and Supplies
032 Material and Supplies: Development
023 Transport
033 Transport: Development
024 Utilities
034 Utilities: Development
025 Maintenance Expenses
035 Maintenance Expenses: Development
026 Property Rental and Related Charges
036 Property Rental and Related Charges: Development
027 Other Services and Expenses
037 Other Services and Expenses: Development

D L 0104. Subsidies and other current transfers

041 Membership Fees and Subscriptions: International

042 Membership Fees and Subscriptions: Domestic
043 Government Organizations
044 Individuals and Non-Profit Organizations
 045 Public and Departmental Enterprises and Private Industries

D L 0105. Interest payments and borrowing related charges

081 Domestic Interest Payments

082 Foreign Interest Payments
083 Borrowing Related Charges

D L 0106. Acquisition of capital assets

101 Furniture and Office Equipment

111 Furniture and Office Equipment: Development
102 Vehicles
112 Vehicles: Development
103 Operational Equipment, Machinery and Plants
113 Operational Equipment, Machinery and Plants: Development
114 Purchase of Buildings
115 Feasibility studies, design and supervision
116 Purchase of Land and Intangible Assets
117 Construction, Renovations and Improvement

D L 0107. Capital Transfers (Operational)

121 Government Organizations

122 Individuals and Non-Profit Organizations
123 Public and Departmental Enterprises and Private Industries
124 Abroad

D L 0108. Capital Transfers (Development)

131 Government Organizations

132 Individuals and Non-Profit Organizations
133 Public and Departmental and Enterprises and Private Industries
134 Abroad

D L 0109. Lending and equity participation (Operational)

171 Lending
172 Lending
173 Lending
174 Equity Participation
175 Equity Participation
176 Equity Participation
D L 0110. Lending and equity participation Development)

181 Lending
182 Lending
183 Lending
184 Equity Participation
185 Equity Participation
186 Equity Participation

D L 0111. Amortization

201 Domestic Debt

202 Foreign Debt
211 Ex-gratia payments
212 Guarantees
213 Namib Finance Corporation
E: LOSSES OR DAMAGES CAUSED TO THE STATE AND CLAIMS BY OR
AGAINST THE STATE

E A 0000. LOSSES OR DAMAGES CAUSED TO THE STATE

E A 0100. Responsibility of Accounting Officers

E A 0101. Accounting Officers shall, subject to the provisions of these instructions,

strictly comply with the provisions of section 11 of the Act, as well as those
included in this instruction, in respect of losses, damages and fruitless
expenditure as referred to in section 11(1) of the Act.

E A 0102. (a) Such losses or damages in terms of section 11(2) of the Act,
immediately be reported to the Auditor General in writing, unless he
instructs otherwise. All available particulars shall at the same time be
furnished (See T.I. B B 0104). In terms of section 24(1)(a)(i) such
losses and damages shall also be reported to the Treasury in writing.

(b) A register must be opened to record these losses and damages and must
be kept up to date.

E A 0103. Any loss or damage which in the opinion of the Accounting Officer is due to a
shortcoming in the financial or accounting control system (Treasury
Instructions or internal instructions, etc.), shall immediately be reported to the
Treasury.

E A 0104. When, in respect of any matter referred to in section 11(1)(a) or (b) of the Act,
any property under the control of another Ministry is lost, destroyed or
damage, such loss or damage shall be reported to the Accounting Officer
concerned.

E A 0105. A register of losses in which particulars of all losses shall immediately be

recorded, shall be kept by a person to whom this duty has been entrusted in
writing. Steps taken, amounts recovered or not recovered and how that matter
has been disposed of (Treasury or other write–off, etc.) shall likewise be
entered in such register.

E A 0200. Losses or damages through vis major other unavoidable causes

E A 0201. Losses or damages in terms of section 16(1)(c)(v) of the Act, as amended, are
those losses and damages which are caused by vis major, unavoidable,
unidentified factors and persons, and amounts payable on account by an
identified person who cannot be traced so that the account is irrecoverable.
These losses and damages must be reported immediately to the Accounting
Officer, the Auditor General and the Treasury.

(a) After a thorough investigation has been carried out (in consultation
with the State Attorney, if necessary) and it has been found that no act
or omission by any person who is or was in the employment of a
Department, or any other persons, contributed to the loss or damage
taking place of facilitated or aggravated it, or can be held liable for the
full loss or damage for part thereof, the matter shall be submitted to the
Treasury for authorisation for the loss or damage to be written off in
terms of section 16(1)(c)(v). A certificate to this effect shall be
included in the submission.

(b) Accounting Officers shall submit annual statements of cases that have
been disposed of to the Auditor General indicating the nature and cause
of the loss or damage and the amount involved.

E A 0300. Losses or damages through criminal or possible criminal acts or

omissions

E A 0301. (a) When it appears that the State, through criminal or possible criminal acts
(fraud, theft, arson, malicious damage, vandalism, etc.) or omissions
has suffered losses or damage as referred to in section 11(1)(a) or (b) of
the Act, the person responsible for the State money or property shall
immediately report the matter to the head of the office concerned. The
latter shall immediately report it to his Accounting Officer and the
Police together with all the available details with a view to getting back
the money or property or recovering its value and/or prosecuting the
person responsible. If nobody is responsible, the case should be
continued under T.I. E A 0201.

(b) Losses or damages caused by the acts or negligence of

officials/employees, including losses and damages arising from the
handling or driving of static or mobile state equipment, are also dealt
with in terms of section 11(1) of the Act. Consequently the Accounting
Officer must order an investigation and obtain the necessary written
statements which are required in the prevailing circumstances to
determine the liability of an official or employee whose acts or
 negligence may have caused the loss of damage or contributed to it and
then further action must be taken in accordance with section 11(1) of the
Act.

E A 0302. As soon as the identity and whereabouts of the person whose unlawful act or
omission caused the loss or damage, or the whereabouts of any stolen money
or property or any assets alleged to have been acquired by means of such
money or property, become known, the Accounting Officer shall report the
matter, together with such further particulars as may be available, to the State
Attorney for consideration and advice as to the method to be adopted by the
Accounting Officer for the recovery of the money or property or for otherwise
safeguarding the interest of the State, provided that the matter does not have to
be reported to the State Attorney –

(a) if the Accounting Officer can recover the loss or damage and has taken
steps or is taking such steps either –

(i) by means of a deduction from the person’s salary in terms of

section 11(4)(a) of the Act; or

(ii) if he has resigned, by means of a deduction from his pension

fund contributions; provided that:

(a) - the member acknowledges in writing liability

towards the Employer; or

(b) - judgement is obtained against the members in a

Court of Law.

(iii) by requesting the Public Prosecutor who is taking criminal

action against the person concerned or against the receiver of
the stolen property, to apply, on behalf of the State, to the court
for compensation or restitution in terms of the relevant
provisions of the Criminal Procedure Act, 1977 (Act 51 of
1977), provided that the loss sustained by the State does not
exceed the amount of compensation that a criminal court is
competent to award. In the latter case, steps shall be taken by
means of civil proceedings to recover the full loss, if considered
justified, regarding costs involved.

E A 0400. Reporting of losses

E A 0401. Losses and damages as referred to in T.I. E A 0301(b), where no amounts are
recovered from officials/employees, shall annually be reported to the Auditor
General and a certificate to the effect that the officials/employees were subject
to none of the said disqualifications, shall be furnished. Cases in which the
losses or damages are recoverable in full or partially shall likewise annually be
reported to the Auditor General.

E A 0402. Cases of losses or damages where the officials/employees are entitled to the
cover of the Public Service Personnel Code DIV/IV/A/7, as well as cases
where he officials/employees forfeited such cover and the losses or damages
are recoverable in full, shall annually be reported to the Auditor General.

E A 0403. Any deficiency discovered in cash, stamps or face-value forms shall

immediately be made good by the person responsible for the safekeeping of
and accounting for such cash, stamps or face-value forms, and an appropriate
entry shall be made in the journal or cash book concerned. (See also G C
1101).

E A 0500. Recovery of debt to the State

E A 0501. (1) Unless otherwise prescribed, debts owing to the State (except where
the conditions of payment are determined by law, agreement, etc.)
may, at the discretion of the Accounting Officers and without reference
to the Treasury be recovered by means of installments, provided that –

(a) due cognisance be taken of the debtor’s standing and financial

position in determining the period of repayment; and

(b) the debt is recovered within a period of twelve (12) months.

(2) (a) In terms of section 11(4)(b) of the Act debts shall only be
handed over to the State Attorney for collection if the
Accounting Officer carried into effect the provisions of section
11(1) of the Act and could not succeed in collection the debt.

(b) The State Attorney may in consultation with the Accounting

Officer at his discretion and without reference to the Treasury
recover debts to the State by means of installments, including
installments for a period longer than 12 months.

(c) All cases where the debtor’s legal representative made an offer
shall always first be referred to the State Attorney before the
 offer for installments, irrespective of the period connected
therewith, is accepted.

(3) Accounting Officers shall also heed provisions of the Superannuation

Act 1969 (Act 68 of 1969) in dealing with debt to the State. In terms
of section 11 of the Act officials can be held accountable for losses
which may occur through the superannuation of debts to the State
which may be ascribed to the doings of officials.

(4) Accounting Officers shall regularly peruse the estate notice in

Government Gazettes to ensure that, where applicable, claims in
respect of such debts may be submitted timeously against the deceased
or insolvent estates.

(5) The State Attorney issued directives regarding the performance of

work undertaken by him and in which the recovery of debts to the
State, the superannuation thereof and the involvement of the State
Attorney in this regard are dealt with the in detail in paragraph 19 of
these directives. Accounting Officers must ensure that these directives
are strictly adhered to.

E A 0502. Revenue which is recoverable in respect of excess payments debited to an

account which has been finally closed, shall be deposited in the State Revenue
Fund for credit of the account into which such income is normally deposited.

E A 0503. Interest on debts to the State shall be charged in accordance with the
provisions of section 35(b) of the Act. Unless the original agreement or
directive in terms of which a debt has originated stipulates otherwise, interest
on debts of R100 or more shall be charged as follows:

(1) Overpayments of salaries, wages and allowances and other

overpayments, as well as counter shortages where no monetary
advantage resulted from the official’s own actions:

(a) Where the debtor is still in the employ of the State -

no interest payable.

(b) Where the debtor has left the employ of the State -
interest at 12% p.a. on the diminishing balance.
 (2) Overpayments of salaries, wages and allowance and other
overpayments, as well as counter shortage where monetary advantage
resulted from the official’s own actions.
= interest at 12% p.a. on the diminishing balance.

(3) Losses or damages resulting from circumstances other than those

mentioned (1) and (2) above, where mala fides were present.
= interest at 12% p.a. on the diminishing balance.

(4) Breach of contract.

= interest at 12% p.a. on the diminishing balance.

(5) Any other debts to the State.

=interest at 12% p.a. on the diminishing balance.

E A 0504. The provisions of section 11(7) of the Act shall be complied with the charging
of interest.

E A 0505. When a debt is paid in monthly instalments by a paysheet deduction a fixed

instalment must be determined, including the calculated interest for the
preceding period.

E A 0506. When a debt can be paid in cash any time of the month, interest must be
calculated from the date of the previous payment up to the day before the next
payment, as illustrated in the next example:
Name : J. Jones
Address : P.O. Box 25726
WINDHOEK
Reference No : 5/1/1982-83

DATE PARTICULAR NUMBE INSTALME INTERES BALANC

S R OF NT R T E
DAYS CHARGE
D

14/2/83 Debt
Interest charged 2 000,00
14/2/83 – 27/2/83 14 9,21 2 009,21

28/2/83 Instalment receipt

8910 177,70 1 831,51
Interest charged 1 850,18
28/2/83 – 30/3/83 30 18,67

31/3/83 Instalment receipt

1112 177,70 1 672,48
Interest charged 1 680,18
31/3/83 – 13/4 83 14 7,70

14/4/83 Instalment receipt

167 177,70 1 502,48
Interest charged 1 510,38
14/4/83 – 29/4/83 16 7,90 1 525,77
Interest charged
30/4/83 – 30/5/83 31 15,39

31/5/83 Instalment receipt

789 177,70 1 348,07
E A 0600. Recovery, losses or damages to stock, equipment and livestock

E A 0601. Regarding any loses or damages to stock, equipment, consumable stock and
livestock (that is all movable state property) for which officials are held
accountable in terms of section 11(1)(a)(iii) of the Act, the amount to be
recovered from those involved shall, subject to the provisions of T.I. E A 0300
and E A 0400, be calculated as follows:

(a) Articles with a long life which are subject to virtually no depreciation,
at replacement cost, that is the cost price of a new or similar article;

(b) articles for which there exists and accepted basis of depreciation (e.g.
certain percentage per annum), at the depreciated value, and

(c) articles other than those mentioned in (a) and (b) above –

(i) articles described as “new”: 75% if replacement value;

(ii) articles described as “good”: 50% of replacement value;
(iii) articles described as “reasonable”: 30% of replacement value;
and
(iv) articles described as “poor”: 10% of replacement value.

E A 0602. If the full sum determined above cannot be paid in one amount, a debt to the
state which may be recovered in terms of the provision of T.I. E A 0500, come
into being.
E B 0000. WAIVER OR SETTLEMENT OF CLAIMS BY THE STATE

E B 0101. In terms of the provisions of the Act the Treasury has no power to delegate,
and under section 20(1) is vested with the discretionary power to exempt a
person from liability. Naturally a wide variety of these cases continually
occur. The Treasury can only exercise this power if, in accordance with
section 11(5) of the Act, it receives a request through which, in terms of the
provisions of section 16(6) of the Act, it is satisfied that –

(a) the amount involved is irrecoverable or the recovery thereof will be

uneconomical;

(b) the recovery of the amount involved will cause undue hardship to the
debtor or his dependants by depriving them of their minimum essential
means of livelihood; or

(c) it will be to the benefit of the State to waive such claim.

E B 0102. In terms of the provisions of section 21(b) of the Act, no claim, whether or not
it is instituted by means of judicial process, shall be settled by the State
without the authorisation of the Treasury, and Accounting Officers shall
submit all such cases to the Treasury for authorisation.
E C 0000. CLAIMS AGAINST THE STATE

E C 0101. The procedure below shall apply in respect of any claim or proceedings of
whatever nature, whether based on contract or delict, which any person
institutes against the State or an official/employee, arising from an act or
omission on the part of an official/employee in the execution of this official
duties or where the official/employee bona fide believed that he was so acting
within the scope of his duties; or is based on any grounds arising from or
connected with his official duties.

E C 0102. A Ministry receiving a claim shall forthwith refer it to the State Attorney for
attention and at the same time advise the claimant that all further
correspondence with regard to the claim shall be addressed to that official. The
Ministry shall also without delay furnish the State Attorney with full
particulars of the events and circumstances that gave rise to the claim as well
as statements by the person concerned in which all relevant information is set
out fully. Any further documents or information regarding the claim that are
subsequently received by the department shall immediately be dispatched to
the State Attorney.

E C 0103. Where the claim is instituted against the official/employee personally or

against him as co-defendant with the State, and he desires the State Attorney
to act on his behalf, the above procedure shall be followed and the Ministry
shall also furnish the State Attorney with an undertaking by the said person,
similar to the following:

Undertaking

I, .................................. the undersigned, hereby request the State Attorney in

terms of provisions of T.I. E C 0000 to defend the action instituted against me
by ....................................... I hereby undertake to refund, on demand, to the
State all costs (including attorney and client costs) involved in the case and
any amount the State may have disbursed on my behalf in terms of any
settlement of the claim or any court order against me if the State Attorney,
after consultation with the Permanent Secretary of the Ministry, find that
through my conduct I have forfeited the cover in terms of the Public Service
Personnel Code DIV/IV/A/7.
 I hereby further authorise the State, if my service with the State is terminated,
to withhold any moneys in respect of salary, pension or other moneys that I
am entitled to pending the final disposal of the case, and to deduct the said
salary, pensions or other moneys any amount due by me to the State.

Because the case is conducted at State expense, I understand that if a ruling for
costs is made in my favour, or a settlement to that effect is reached, the State
Attorney may recover such costs and deduct some from the costs incurred by
him on my behalf. In order to enable him to do so, I hereby cede to the State
all rights or claims to any such costs that I may have or obtain.

I am aware that the State Attorney may at a later date be instructed to act
against me on behalf of the State in a case or cases arising from this matter or
related thereto, and I hereby agree that his action on my behalf in this case
shall not prevent him from subsequently acting against me in such other case
or cases.
........................................

Witnesses:

1. ....................................................

2. ......................................................

E C 0104. If the person choose to deal with his case himself, he will personally be
responsible for his legal costs.

E C 0105. The State Attorney shall consider the claim and may, if he deems it necessary,
request further information or question witnesses. He shall inform the
Ministry of his conclusion, i.e. that the claim should be disputed or that the
State is liable and should offer an amount not exceeding a certain sum in
settlement of the claim or that the State is not liable but that an ex gratia
payment to the claimant without admission of liability is justified. If the
Accounting Officer of the Ministry agrees with the opinion of the State
Attorney, he shall instruct the State Attorney either to dispute the claim or to
settle it as advantageously as possible, as the case may be. It should, however,
be noted that under section 21 of the Act, Treasury authorisation shall be
obtained beforehand for the settlement of the claim.

E C 0106. Where a recommended ex gratia payment is involved, the Treasury shall be

approached for authority to pay the amount.
E C 0107. Where the Accounting Officers of the Ministry and the State Attorney fail to
reach mutual agreement, the former shall submit the case to the Treasury for a
final decision. The submission of the Accounting Officer of the Ministry shall
be accompanied by a copy of the opinion of the State Attorney and shall
contain the reasons for the Accounting Officer for the Ministry’s disagreement
therewith.

E C 0108. The State Attorney or his proxy must make a settlement recommendation to
the Ministry. As soon as consensus is reached, the involved Ministry obtains
the Treasury’s authorization for settlement in accordance with section 21 of
the Act.

When the Treasury has given authorization and as soon as the State Attorney
has settled the claim or, in the case of the claim having been disputed
unsuccessfully, upon receipt to the judgement which is accepted as final, the
State Attorney shall inform the Ministry accordingly. The Ministry shall then,
as soon as possible, furnish the State Attorney with a cheque for the amount
payable to the claimant and without reference to the Treasury charge this
amount to public moneys: provided that if a civil action is instituted only
against an official/employee, and the State Attorney, at any time, after
consultation with the Accounting Officer of the Ministry concerned, is of the
opinion that the person against whom a claim is being made, has acted beyond
his powers or the scope of his authority and the matter for this reasons does
not fall within the scope of these Treasury Instructions, the capital and costs
payable in terms of a settlement or court order shall not be paid from public
moneys but by the person concerned himself.

E C 0109. When a claim has been finalised, it shall be considered whether the amount
paid to the claimant and/or the legal costs incurred or paid shall be recovered
from the official/employee responsible for the damaged or whose acts or
omissions gave rise to the claim.

E C 0110. The State shall accept liability for the settlement of all claims arising from the
acts or omissions of its officials/employees instituted against the State or
against such officials/employees in their official capacity and shall not recover
the expenditure from the said person, unless the Accounting Officer of the
Ministry concerned, after consultation with the State Attorney, through weight
of evidence, is of the opinion that the act or omission of the person concerned
gave rise to the claim after which the full amount that the State was compelled
to pay, as well as the legal costs of the State Attorney, shall be recovered from
the person concerned, subject to the provisions of Section 11 of the Act an
paragraph 7 of the Part A of Division IV Chapter DIV of the Public Service
Personnel Code.
E C 0111. The State Attorney shall notify the Ministry whether or not the amount thus
paid out and the legal costs must be recovered. If the Accounting Officer of
the Ministry agrees that the amounts are not so recoverable, the case shall be
considered to have been finalized. Where the Accounting Officer of the
Ministry and State Attorney are in agreement that the amounts are recoverable,
recoveries shall be effected in accordance with the provisions of section 11 of
the Act. If the Accounting Officer and the State Attorney cannot reach
agreement, the first-mentioned shall submit the case to the Treasury for a final
decision.

E C 0112. The procedure prescribed in these instructions shall mutatis mutandis be

followed by both parties when dealing with interdepartmental claims or claims
against a Ministry, or statutory institution, provided that all cases of
interdepartmental claims, i.e. claims between Ministries that are financed in
full from the State Revenue Fund, irrespective of the recommendations made
by the State Attorney regarding liability, shall be submitted to the Treasury for
a decision as to which Ministry shall bear the costs.

E C 0200. Claims for damages in respect of personal belongings against the State by
persons in employ of the State

E C 0201. In the case of claims for damages by persons in the employ of the State in
respect of personal belongings being damages or destroyed or lost as a result
of an accident, fire or theft or any other cause, the procedure set out below
shall be followed:

(a) the State is legally for the payment of damages and, if so, to what
extent; and

(b) the claimant was negligent and, if so, whether his negligent contributed
to his loss.

E C 0202. All cases where the Ministry concerned is prepared to recommend that
damages be paid, by way of grace, shall be submitted to the Treasury together
with the State Attorney’s reply and all the relevant information, including the
following in respect of each article for which damages are claimed:

(a) The price paid by the official.

(b) The date of purchase.
(c) The estimated value immediately prior to the date on which it was
damaged, lost or destroyed.
(d) The amount claimed by the official.
 (e) The cost of replacing or repairing the article.
(f) Whether the Ministry regards the amount claimed as being fair and
reasonable.
(g) A statement by the claimant that he was not or cannot be afford
compensation from any other source.

E C 0203. In both cases of T.I. E C 0201 and E C 0202 the compensation in respect of
losses sustained as a result of negligence or omission by an official other then
the claimant, the provisions of section 11 of the Act shall also be complied
with.

E C 0204. This instruction shall not be applicable to claims by officials who are
transferred and whose personal belongings are damaged, lost or destroyed,
while they are on route form one headquarters to another or while they are
being stored. See Public Service Personnel Code DV/VI in this regard.
F: BANK ACCOUNTS, CHEQUES, BOOKKEEPING AND ACCOUNTING
RECORDS

F A 0000. BANK ACCOUNTS

F A 0100. Official bank accounts

F A 0101. The official bank account of the State is the State Account kept with the Bank
of Namibia in which all state moneys are deposited and from which payment
is done as contemplated in section 2 (1) (a) and (b) of the Act.

F A 0102. Except as authorised under section 2 of the Act, separate bank accounts shall
not be opened for accounting officers.

F A 0103. All moneys received by the Receiver of Revenue, the Director of Customs and
Excise and Ministries shall be deposited with the bank for credit of the State
Revenue Fund for transfer to the State Account.

F A 0104. At centres where there are no branches of the Bank of Namibia, the official
banking business of the State shall be conducted with a local commercial bank
or another bank which is a member of the Clearing Bankers Association.

F A 0105. In Chapter f all references to the Accountant General or State Account or the
Ministry of Finance shall be construed as being a reference to the Postmaster
General or the accounts kept at the bank for the Ministry of Works, Transport
and Communication or the Department of Communication.
F B 0000. CHEQUES

F B 0100. General

F B 0101. A cheque is an order to pay, drawn on a bank against a banking account.

F B 0102. Official cheques are valid for three months only, but the period of validity may
only once be extended for a period not exceeding three months.

F B 0103. Cheques issued manually shall be prepared in ink or with an indelible

ballpoint pen. In the case of such issues as well as in the case of mechanical
issues the amount in words and in figures shall be neatly written or printed,
with the figures as close as possible to the left-hand margin of the space
provided, and a line shall be drawn through the unused part. The issue of
cheques, whether manually, mechanically or by means of a computer, shall be
done in such a way that any subsequent alterations will be immediately
discernible.

F B 0104. Alterations to the name of the payee and the amount in figures and in words
shall not be made on a cheque drawn an official banking account, and no
erasures of any nature shall be permitted. Alternation to the date and the
cancellation of the crossing shall be authenticated by the full signatures of two
authorized signatories of that specific Ministry whose signatures are held by
the Bank of Namibia.

F B 0105. Any cheque incorrectly completed shall be cancelled by endorsing the word
“cancelled” across the face of the original document by means of a rubber
stamp or in bold writing.

F B 0200. Signing of official cheques

F B 0201. Unless the Treasury determines otherwise, all cheques shall be signed by two
persons. In the case of mechanized systems, the control measures peculiar to
such systems shall be complied with.

F B 0202. All computer printed cheques shall be mechanically signed and countersigned
by the full signatures of two authorised signatories in the Ministry of Finance.

F B 0203. Cheques issued manually shall be signed and countersigned manually by the
full signatures of two authorised signatories in the Ministry who is the drawer
of the cheques.

F B 0204. Authorization for persons to sign or countersign cheques drawn on the State
Account, shall be obtained from the Accountant General beforehand.
Application for such authorization shall be submitted in fourfold to the
Accountant General for approval and transmission to the Bank of Namibia, in
the following form:

REFERENCE NO …………………………..

Private Bag …………………………………

WINDHOEK

Namibia

…………………………………… 19 ……..

The Accountant General

Private Bag 13295

WINDHOEK

Namibia
SIGNING AUTHORITY: CHEQUES

Approval is hereby requested for the granting of signing authority as indicated,

to the under mentioned person/persons:

(a) Office: …………………………………………………………

(b) State Account

(c) Nature of arrangement:

(i) To sign ………………………………………………

(ii) To countersign ……………………………………

(d) Period or date of commencement …………………19 ……………….

(e) Name of person/persons whose signing authority is to be withdrawn:

................................................................................................................

I am satisfied that the above-named person/persons is/are competent to

sign/countersign cheques and is/are conversant with the duties and
requirements attached thereto.

A list with 11 specimen signatures of each person is attached.

Should the above request be approved, the authorised signatory/signatories

for this office will be the following:
 SIGNATORY SIGN COUNTERSIGN

(Name of person)……………………………………………….......................

…………………………………………………………………………………

............................................................................................................................

............................................................................................................................

……………………………………….

RESPONSIBLE OFFICIAL

F B 0205. A list with eleven specimen signatures for each person for whom signing
authority has been requested, shall accompany the application referred to in T.
I. F B 0204. The person who signs the application for signing authority shall
attach the following certificate to the list:

“I the undersigned, certify that the signatures appearing on this list are the true
signatures of …………………………….. (name of person) mentioned in the
application and for whom signing authority is requested.”

F B 0206. If the Accountant General approves the application, he will forward the
approval to the Bank of Namibia and send a copy to the Ministry or office
concerned.

F B 0207. Applications in terms of T. I. F B 0204 shall be submitted to the Accountant

General in time for the Bank of Namibia to notify the banks concerned.
F B 0208. The Accountant General shall be notified immediately if any signing authority
is revoked.

F B 0209. Before a cheque is signed by hand, each signatory shall peruse the documents
or documentary evidence of the payment and satisfy himself that:

(a) the payment is a legitimate debit against the account;

(b) the payment is duly authorized;
(c) the cheque is made out as set out in T. I. F B 0103;
(d) the cheque is dated correctly; and
(e) it is clearly indicated by which office the cheque was issued.

F B 0210. If the control measures referred to in T. I. F B 0209 cannot be exercised on

computerised or mechanically processed cheques that have facsimile
signatures printed by cheque-signing machines, then the controls approved by
the Treasury for that system shall apply.

F B 0211. The person responsible for forwarding cheques shall ensure that the cheques
are duly signed and countersigned.

F B 0300 Mechanical signing of cheques

F B 0301. Procedures and control measures for the use of cheque-signing machines

(a) As a result of the various models and makes of cheque-signing

machines in use, it is not practical to standardize procedures and
controls for the use of these machines. The Directorate Data Systems
and Services shall therefore determine suitable procedures and control
measures for the types of machines to ensure optimum protection
against abuse and malpractice.

(b) These procedures and control measures shall, amongst others, provide
for continuous surveillance while the machines are in use.
 (c) The procedures and control measures, with respect to which Treasury
Instructions F B 0302 to F B 0308 must serve as guidelines, shall be
submitted to the Treasury for approval.

F B 0302. Placing and supervision of machines

(a) A machine shall be placed where no unauthorized admission can be

gained thereto.

(b) A responsible person who himself is not involved in the issuing or

keeping of cheques, shall be instructed in writing to take charge of the
machine. The key of the machine store-room, as well as the key for
switching the machine on and off (where applicable), shall be placed in
a safe when it is no required. The person in charge of the machine
shall see to it that the machine is not tampered with and that it is
operated only in his presence.

F B 0303. Signature plates of authorized persons

At no time shall there be more signature plates made than is necessary for the
effective functioning of the signing procedures.

F B 0304. Safe storage of signature plates

(a) Signature plates not in use shall always be kept in a locked drawer of a
safe. A person with a rank not lower than an Accountant (or an equal
rank) shall be entrusted in writing with the responsibility of the
safekeeping of plates and shall keep the key of the safe drawer.

(b) The main key of the safe in which the plates are stored shall be kept by
another independent person.

F B 0305. Control of Signature plates

 (a) A register for signatures plates with headings as indicates below shall
be kept and safely guarded by the official responsible as referred to in
T. I. F B 0304 (a)

1 2 3 4
Date Nominated Signature for receipt of Return of plates to official in charge
signatories plates

Counter- Signatory Counter- Signatory Date Signature

Signatory signatory

(b) When the official in charge is informed that cheques are ready for
signing, he shall consult the register in order to nominate a signatory
and counter-signatory. The official in charge shall appoint the persons
at short notice so that it is not known long beforehand whose plates will
be used and shall enter their names and the date in the register. The
nomination of persons shall be alternated.

(c) The plates of the nominated persons shall be handed over to them
simultaneously with acknowledgement of receipt in column 3 of the
register.

(d) The plates shall be returned to the official in charge immediately after
the signing process. He shall acknowledge receipt in the presence of
the nominees by signing in column 4 of the register.

(e) When a plate becomes obsolete, it shall be destroyed by an independent

senior person in the presence of the person in charge of the plates and,
where possible, the person whose signature appears on the plate. These
persons shall sign, and file appropriately, a certificate to the effect that
the plate has been destroyed in such a manner that it is no longer fit for
use.
 (f) When a plate is lost for some or other reason, the loss, as soon as it is
discovered, shall be reported to the Accountant General together with a
statement issued by the official responsible: Arrangements should
immediately be made to revoke the authorization of such signatory at
the Bank of Namibia.

F B 0306. Cheques in reserve stock and the signing-machine register.

(a) A senior official from data centre who has written authorization thereto
shall keep the cheques in reserve stock.

(b) When the register of reserve stock prescribed in J C 0201 is revised, it

shall be compared with the signing-machine register (see T. I. F B
0307 (b)) to ensure that the number of unused forms in the possession
of the supervisor of the payment section and the data centre concerned
and the number of forms accounted for in the signing-machine register
agrees with the total number of forms drawn from the reserve stock.

F B 0307. Issuing of cheques and the signing-machine register.

(a) Cheque forms shall be issued to the supervisor of the payment section
concerned or the supervisor of the data centre upon request and against
proper acknowledgement of receipt in the prescribed register, by the
person referred to in T.I. F B 0306(A).

(b) As soon as the person in charge of the signing-machine at Data Centre

receives the printed cheque forms he shall arrange with the official in
charge of the issuing section concerned for signing shall enter the
initial and final number in column 2 and the total in column 3 of the
signing –machine register.

(c) The signing-machine register shall be compiled as follows and be kept

by the official in charge of the Issuing Section:
 1 2 3 4 5 6 7 8
Date Ministry Cheque Serial Total Meter reading Total Remarks Signatories
Number Number number
signed
Initial Final Initial Final Total and Counter Signatory
No No No No numbers of signatory
cancelled
cheques
disposed of
from the
series
mentioned in
col. 3

(d) The person in charge of the signing-machine remains responsible for

used and cancelled forms handed over to him/her until he has handed
them, together with the appropriate cashbook pages, where applicable,
over to the supervisor of the section dealing with the remittance of the
cheques, in accordance with T. I. F B 0308 (g).

F B 0308. Signing procedure

(a) Once the official in charge of the signature plates has been notified that
the cheques are ready for signing he shall act according to the
directions in T. I. F B 0305,

(b) After receiving the plates and before the signing procedure begins, the
signatory and counter-signatory shall check whether the entries in
column 2 and 3 of the signing-machine register are correct. In the case
of manual and certain mechanized bookkeeping systems where the
cashbook entries coincide with the issuing of cheques, the signatory
and counter-signatory shall ensure that the serial numbers of the
cheques that are to be signed correspond with the numbers on the
cashbook pages. In case of computer and mechanized system where
the cashbook entries do not occur simultaneously with the issuing of
cheques, the checking measures approved by the Treasury for the
system concerned, shall be applied.

(c) Before the signing procedure begins, that is, after all the necessary
control tests have been carried out on the machine, the persons
nominated as signatory shall enter the initial meter reading in column 4
of the signing-machine register.

(d) The signatory and counter-signatory shall be present during the entire
signing procedure to ensure that their plates are not used for
unauthorized purposes and to control all procedures individually and
jointly. The persons referred to are no liable for the correctness of
 payments, but are obligated to ensure that T. I. F B 0209 (e) is strictly
complied with.

(e) Once the signing procedures are completed, the signatory shall sign the
final meter reading on column 4 and enter the number of signed
cheques in column 5 of the signing-machine register. The total in
column 5, plus the number of cancelled cheques in column 6, shall
correspond with the number of cheques previously entered in column 3
of the register. The signatory and counter-signatory shall sign the
signing-machine register and, in the case of manual and certain
mechanized systems as referred to in the first part of T. I. F B 0308 (b),
shall put their signatures to the initial and final numbers on the
cashbook pages, evidencing that they have ensured that all cheques
signed correspond with the cashbook.

(f) The signatory and counter-signatory shall thereafter take their plates,
hand over the signed cheques together with the cashbook pages, where
applicable, to the person in charge of the signing-machine and return
the plates to the official in charge referred to in T. I. F B 0305(d).

(g) The person in charge of the signing-machine shall subsequently hand

over the signed cheques together with the relevant cashbook pages,
where applicable, to the supervisor of the section dealing with the
dispatch and the latter shall acknowledge receipt thereof, by signing the
register.

(h) Persons involved in the paying or signing procedures shall, where

practically possible, not gain access to signed cheques.

F B 0400. Receipt of paid cheques

F B 0401. Paid cheques and bank statements received from Bank of Namibia shall be
handed over to a person who has been designated to receive such documents.
The bank statements, paid cheques and other documents which accompany
them, shall be kept by the reconciliation clerk under lock and key until the
bank reconciliation has been settled. The persons referred to in this instruction
shall not be the same as those responsible for the payments concerned. Paid
cheques shall be filed numerically according to the cashbook during the month
which they were paid by the Bank.

F B 0402. After the end of each month the reconciliation clerk shall reconcile the
balances on the bank statements with the ledger accounts. The supervisor
 shall check this reconciliation monthly and examine it thoroughly and
extensively at least twice a year. After the end of each financial year a
certificate to the effect that the reconciliation has been completed and checked
shall be furnished to the Auditor General by the Accounting Officer.

F B 0403. Erroneous debits and credits that appear on the bank statement shall, for
control purposes, be identified separately on the reconciliation statement and
shall immediately be brought into account as follows:

(a) Debits: Debits “Rejection Account” with the amount debited

erroneously and credit “Bills Payable Accounts”.

(b) The Bank of Namibia shall immediately be requested in writing to

effect rectification and as soon as the rectification is made the entries
shall be remedied.

(c) Credits: Debit “State Account” with the erroneously credited amount
and credit “Rejection Account”.

(d) As soon as the Bank of Namibia has made the necessary settlements,
the entries shall be remedied.

F B 0404. Where the Treasury has granted permission in terms of section 2 (4) (a) of the
Act to Accounting Officers to open an account at a commercial bank, the
officer shall himself arrange with his bank to obtain a bank statement at the
end of each month in order to compile the bank reconciliation.

F B 0500. Crossing of official cheques

F B 0501. The words “not negotiable” between two parallel diagonal lines shall appear
on all official cheques.

F B 0502. The cancellation of the crossing on a cheque is only allowed in exceptional

cases and then only at the written request and after identification of the drawer
 and his written acceptance of full responsibility if the cheque should get lost,
be destroyed or stolen.

F B 0503. The cancellation of the crossing on a cheque shall only be done by the
ministry who is the drawer of the cheque.

F B 0504. The cancellation of the crossing on a cheque shall be authenticated by the full
signatures of two authorized signatories in the ministry who is the drawer of
the cheque.

F B 0600. Endorsement of official cheques by drawers

F B 0601. Where payment is done by cheque, an endorsement, subject to the provision of

T.I. F B 0602, shall be accepted as proper receipt.

F B 0602. Under sections 83 and 86 of the Bills of Exchange Act, 1964 (Act 34 of 1964),
endorsements are not required on cheques deposited at a bank for credit of the
account of the payee. Payment by the banker is prima facie proof of receipt by
the payee of the amount stated in the cheque.

F B 0700. Negotiated cheques lost en route between branches of banks

F B 0701. When a crossed or uncrossed cheque negotiated by a bank is later lost en route
between branches of the bank, a cheques for the same amount may be issued
to the bank at the written request of the bank that negotiated the original
cheque. Essential particulars of the lost cheque shall be furnished by the bank
but a sworn, statement or indemnity is not necessary (see T. I. F B 0902).

F B 0800. Cheques to obtain cash for official purposes

F B 0801. Cheques issued to obtain cash for official purposes, shall be drawn in favour
of the Permanent Secretary of a Ministry or a delegate appointed in his official
 capacity and shall only be drawn by persons authorized thereto by the head of
the office in the manner set forth in T. I. F B 0802. The words “crossing
cancelled for official purposes, payable only at .............................. (name of
bank and centre)” shall be entered on the cheque and signed by two authorized
persons.

F B 0802. The names of persons authorized to endorse and cash cheques for official
purposes, shall be addressed in writing as in the accompanying example, with
eleven specimen signatures of each person, directly to the bank where cheques
are cashed. Where cheques are exchanged for cash at the Bank of Namibia,
authorization for such persons shall be given to the Bank by the Accountant
General. A register in which the particulars of the authorizations are entered
shall be kept by the Treasury and the Ministry concerned. An
acknowledgement of receipt shall be obtained from the Bank before
authorized persons are allowed to endorse or draw such cheques. The
Accounting Officer or an officer authorized by him shall declare on the lists
on which the specimen signatures appear that the signatures concerned are the
true signatures of the persons authorized to endorse and draw cheques for
official purposes. The Bank shall be notified immediately of the withdrawal
of authorizations that are not concomitant with new authorization.

Example

(Address and date of Office or Ministry)

The Manager

(Name and address of Bank)

(In the case of drawing at the Bank – The Permanent Secretary: Finance)

ENDORSEMENT AND DRAWING OF CHEQUES

Authorization has been granted to the persons mentioned below to endorse and cash cheques
in favour of (full name and official title of head of Ministry or Office).

Name of person With effect from To

1…………………………………………………………………………………………………

2…………………………………………………………………………………………………

Eleven specimen signatures of each person are attached. The existing authorization granted
to (name of person) is withdrawn.

Please acknowledge receipt on the copy of this letter.

Yours faithfully

OFFICIAL TITLE (HEAD OF THE OFFICE)

F B 0900. Requirements in correction with the issuing of substituted cheques

F B 0901. The issuing, in the manner set forth in T. I. F B 0902, of a cheque in

substitution of a lost, destroyed or stolen cheque of which the period of
validity has not yet expired, may be undertaken after the payment thereof has
been stopped with the Bank of Namibia and after a period of fourteen days has
expired, calculated from the date on which payment was stopped and after –

(a) in the case of a cheque not received by a payee –

(i) a written statement has been obtained from the payee that the
cheque concerned has not been received by him and that it will
be returned to the Treasury if received at a later date; and

(ii) it has been determined that the cheque concerned has not been
negotiated;

(b) in the case of a cheque being lost, destroyed or stolen after having
been received by the payee –

(i) a written statement or solemn confirmation has been obtained

from the payee that the cheque concerned has been lost,
 destroyed or stolen after having been received and that it had
not been negotiated by him;

(ii) an indemnity, if necessary guaranteed by an acceptable person

or institution, has been obtained against any loss the State
might suffer as a result of the negotiation of the lost or stolen
cheque; provided that the Accountant General may waive the
period of fourteen days after taking into consideration factors
such as the integrity and financial status of the payee.

F B 0902. If a substitute cheque is issued for a cheque that has been lost, destroyed,
stolen or otherwise unsuitable for presentation, the following procedure shall
be followed:

(a) A new cheque shall be issued and the words “Duplicate cheque issued
in the place of …………………. (No. of cheque that has been lost,
ect.) dated ………………………. (Date of original cheque)”shall be
displayed in red beside the words “Bank of Namibia”.

F B 0903. If a cheque, drawn on the State Account at the Bank of Namibia, is negotiated
in a fraudulent manner, the matter, with full particulars, shall immediately be
taken up with the Police by the Ministry concerned.

F B 0904. Subject to the provisions of section 11 of the Act, the loss, as well as the
circumstances which led to the loss of unused cheque form, shall immediately
be reported in writing to the Treasury.

F B 1000. Dealing with stale cheques -

F B 1001. Period of validity of a state cheque shall under no circumstances be extended

before ensuring that a substitute cheque has not already been issued and that
payment has not been stopped. Persons who sign and countersign the
extension of the period of validity shall ascertain the latter and not only rely
on the current list of arrear cheques.
F B 1002. Once the provisions of T. I. F B 1001, have been compiled with, the period of
validity of a cheque may be extended by writing the words “Period of validity
extended to ………………………………………. date extension expires)” in
red at the top of the cheque. Two authorized signatories shall sign and
countersign the alteration.

F B 1003. An alteration for the extension of the period of validity on a cheque shall be
authenticated by the full signature of two authorized signatories in the
Ministry concerned.

F B 1004. The period of validity of a cheque may be extended by a maximum of three

months as stipulated in T. I. F B 0102.

F B 1005. If a cheque is still outstanding 6 months after the date of the issue, the amount
shall be deposited in the State Revenue Fund by crediting miscellaneous head
of revenue and by debiting the “Bills Payable” account. If the amount thus
written back is later reclaimed, payments are made from the miscellaneous
heading of revenue.
F C 0000. ACCOUNT BOOKS AND RECORDS

F C 0100. Basic account records

F C 0101. The following basic account records shall be kept by the various Accounting
Officers to control the revenue and expenditure of their Ministries.

(a) A commitment registers as referred to in T. I. D G 0100 and T. I. DG

0200 wherein liabilities shall be entered accumulatively under each
subdivision of each main division of a vote.

(b) A register of ministerial revenue as referred to in T. I. D G 0300

wherein, in the order of receipt, the particulars shall be entered of all
state moneys which are received on behalf of the Ministry and whereof
the Ministry is informed by the Receiver of Revenue.

F C 0200. Keeping of registers of payment

F C 0201. Registers of payments (cashbook) shall be kept daily, while cash expenditure
shall be reconciled daily with the relevant vouchers and the cash on hand.

F C 0202. No entry shall be made in a register of payments except by the official who is
duly authorized to perform the duty.

F C 0203. All hand-written entries shall be made in ink, but green ink shall under no
circumstances be used.
F C 0204. No spaces may be left between entries.

F C 0205. All registers of payments shall be checked daily in large office and weekly in
small offices by the supervisors responsible who shall ensure that all
payments are accounted for correctly, supported by properly authorized
vouchers and correctly assigned. Supervisors shall sign and date the registers
concerned as verification that they have been inspected.

F C 0206. Erasure shall not be allowed. Any alteration that is necessary shall be
effected by deleting the incorrect amount by means of a single line and by
inserting the correct amount immediately above. The person who made the
entry and the corrector shall initial the correction or alteration.

F C 0207. Registers of payments shall be completed in duplicate. The original shall be

sent to the Permanent Secretary: Finance by registered post within three
working days after the end of the month, while the copy shall be kept in the
office effecting payment.

F C 0300. Keeping of the journal

F C 0301. Supervisors appointed by the Financial Adviser shall inspect all journal
entries and sign the journal as verification of the correctness and authenticity
thereof.

F C 0302. The data on which the journal is issued, the month in which it is recorded and
the month to which it refers, shall in all cases be indicated.

F C 0303. The accounts debited and credited shall be detailed according to the manner
in which they were entered in the ledger.

F C 0304. Journal entries shall be completed and contain references to source

documents, while journal numbers shall be entered on all source documents.
F C 0400. Books and statements in respect of manufacturing, production and trade
activities.

F C 0401. Ministries that carry out manufacturing, production or trade activities shall
keep these books and compile these statements of accounts according to a
system that has been predetermined and approved by the Treasury after
consultation with the Auditor General.

F C 0402. Statements of accounts indicating the financial outcomes of such activities

shall be submitted annually to the Treasury and Auditor General in the form
approved by the Treasury after consultation with the Auditor General.

F C 0403. The statements of accounts shall reflect the expenditure and costs as
approved by the Treasury.

F C 0500. Mechanized and computerized bookkeeping system

F C 0501. In respect of a mechanized and computerized bookkeeping system, the

instructions regarding account books and account records approved by the
Treasury for the relevant system shall be followed.
F D 0000. BOOKKEEPING AND CONTROL ACCOUNTS

F D 0100. Entrustment and duties

F D 0101. The duties attached to each post in the accounts sections, shall be entrusted in
writing by the head of the section or office to the incumbents of such posts.
Care shall be taken that the entrustment of duties is aimed at ensuring the
maximum safety of State moneys and property. The entrustment to only one
person of various duties which relate to dealing with used or unused cheques
should be avoided.

F D 0200. Manner in which accounts shall be kept

F D 0201. In terms of section 4 of the Act of Treasury shall, after consultation with the
Auditor General, approve the bookkeeping systems that Accounting Officers
should follow and there may be no deviation from the approved systems.

F D 0202. Accounting Officers shall issue detailed instructions which do not contravene
the Act or any other law, Treasury Instructions and other Treasury directions
concerning the procedure to be followed in respect of the accounts, records
and registers. Copies of the instructions and any amendments thereto shall be
sent to the Treasury for approval.

F B 0300. Basic ledgers accounts and the closing thereof

F D 0301. The following basic ledger accounts shall be kept by the Permanent Secretary:
Finance:
(a) State Account which is the official bank account of the State which –

(i) shall be debited with all deposits as per bank statements;

(ii) shall be credited with all negotiated and RD cheques and any
debit levied by the Bank of Namibia on the account.

(b) State Revenue Control Account which shall be –

(i) debited with the total monthly revenue collected according

to the statements of the Receiver of Revenue; and

(ii) credited with the monthly deposits as per bank statement.

(c) Customs and Excise Control Account –

(i) debited with the monthly duties and levies collected according
to the statements of the Director of Customs and Excise: and

(ii) credited with the monthly deposits as per bank statement.

(d) Bills Payable Account that represents the balances of cheques not
negotiated and which shall be –

(i) debited with the monthly total of all negotiated cheques; and

(ii) credited with the monthly total of issued cheques, as indicated

in the register of payment.

(e) An account for each appropriate subdivision or main division of a vote

which shall be –
 (i) debited with the monthly payments which constitute a
justifiable liability against the main division or subdivision
concerned; and

(ii) credited with any set-offs accruing to the vote concerned and
with which the relevant subdivision or main division shall
similarly be credited.

(f) An account for each appropriate revenue item as indicated in the

estimates of revenue and which shall be –

(i) credited with the total monthly collections under the item
concerned as indicated by the Receiver of Revenue on form
0/327 and by Accounting Officers on form 0/328;

(ii) debited with the monthly total of any repayments as approved

by the Permanent Secretary: Finance or his assignee and as
indicated in the register of payments.

(g) For a statutory appropriations a ledger account for each account shall
be kept and which shall be debited with the total monthly expenditure
on the service concerned as indicated in the register of payments.

(h) State Revenue Fund Accounts which, at the end of each financial year
and after permission thereto has been granted by the Auditor General,
shall be debited with the final total expenditure of the individual
subdivisions or main divisions and expenditure in respect of services,
as a direct liability against the State Revenue Fund, and credited with
the final total revenue of the individual revenue items. The balance on
this account after the said transactions have been put on record,
represents the surplus or deficit of the Fund and the balance shall be
transferred annually.

F D 0302. In addition to the accounts referred to in the foregoing instructions, such

suspense accounts as may be approved by the Treasury shall be kept. (See T.
I. F D 0702 and T. I. G C 0501).
F D 0303. In respect of mechanized or computerized bookkeeping systems, the
instructions regarding account books and records approved by the Treasury for
the system concerned, shall be applied.

F D 0400. Handling of costs, punitive levies, fines, exchange transactions and legal
costs

F D 0401. All costs associated with the purchase or rental of property which constitute a
lawful liability against State moneys, shall be defrayed from the vote which
provided for such purchase or rental.

F D 0402. Should a punitive levy or fine be deducted from an amount payable in terms of
a contract, the gross amount of the contract shall be accounted for in the vote
by paying the net amount to the contractor and crediting the revenue item per
journal entry with the amount of the punitive levy of fine.

F D 0403. In the case of exchanging Government property the transaction shall be

regarded as a purchase (property received) and a sale (property sold).
Exchange transactions may only be entered into once Treasury authorization
has been obtained. The procedure that shall be followed with regard to
exchange transactions is as follows:

(a) Exchange of property of equal value

Debit the vote and credit the revenue item per journal.

(b) Exchange of property where the value differs but where it has been
mutually agreed that no compensation is payable to any party

Debit the vote with the amount of the property with the highest value
and credit the revenue item per journal entry.

(c) Exchange where the property received has a higher value that the
property sold.
 (i) Debit the vote with the value of the property sold and credit
the revenue item per journal entry.

(ii) Pay the difference to the party as a liability against the vote.

(d) Exchange where the property received has a lower value than the
property sold

(i) Debit the vote with the value of the property received and
credit the revenue item per journal entry.

(ii) Recover the balance from the other party for depositing into
the revenue item.

F D 0404. The following procedure shall be followed in respect of legal costs:

(a) Legal costs incurred by the Government Attorney shall be accounted

for in the vote of the Ministry of Justice, with the exception of those
associated with the procuring of fixed property by the State.

(b) Legal costs incurred by the Government Attorney with regard to the
procurement of fixed property by the State shall be recovered by the
Ministry of Justice form the ministry making the purchase and be
defrayed from the ministry’s vote.

(c) All expenditure in respect of legal costs recovered from opposition

parties shall be paid into revenue.

F D 0500. Date of payment is date of liability

F D 0501. The rule of State bookkeeping, namely that the date of payment is the date of
liability, shall be strictly adhered to and all payments effected, whether by the
ministries themselves or by agents shall be justified by the relevant ministry in
the accounts for the financial year in which payments were made.
F D 0502. A payment made after the last day of a financial year, shall under no
circumstances be permitted as a liability in the accounts of that financial year.

F D 0503. All cheques in payment of obligations which pertain to a financial year shall
be issued on or before the last day of the financial year to be accepted as a
liability in that financial year and shall be signed and countersigned not later
than the first working day.

F D 0504. If, however, transactions are fed into a computer on 31 March of a financial
year and processing has already been begun but owing to computer failure or
other reasons they cannot be dealt with, the processing of such transaction
may be resumed as soon as the computer in operative once more. Cheques
thus issued shall be dated 31 March of the relevant financial year and shall be
signed not later than the following working day after resumption.

F D 0505. Amounts received after the last day of a financial year may not be put on
record in that financial year.

F D 0506. An accounting officer shall make every endeavour to ensure that payment for
all authorized services rendered and all deliveries received to be defrayed from
amounts voted for that year, is affected before the end of the financial year.

F D 0600. Recovery, rejection and adjustment of payments.

F D 0601. Unless any law or the Treasury provides otherwise, amounts which constitute
a liability against voted funds and which are recovered in the financial year
during which payments are effected, shall be credited either directly or per
journal entry to the main division which was originally debited. Such amounts
which are recovered after the closing of accounts for the financial year and
which are not journalized against a suspense, rejection or similar account in
the financial year of payment, shall be paid into Revenue by means of
crediting the revenue item.

F D 0602. Should it at any time be found, whether during auditing or otherwise, that a
payment is not a lawful liability against a vote, it shall immediately be
 removed from the relevant account and be accounted for in a rejection account
until such time that the account is reclaimed or an adjustment is authorized.

F D 0603. If a rejection has to be withdrawn when an incorrect book entry was made the
debit must be reinstated on the budget vote or service out of which the
rejection originated an condition that if the rejection is done for a book year
for which the books have been finalized and the revenue suspense account was
credited, this account again should be debited with the withdrawal of the
incorrect book entry.

F D 0604. If Treasury approval has been given for the write-off amounts due to the State
which have become irrecoverable, the following principles shall apply for the
adjustment of the transactions:

(a) If the write-off represents an unlawful payment out of a vote (as

intended in T. I. F D 0602), the original transaction must be cancelled
by means of a journal entry in which case a transfer subdivision with
the designation “Write-off of irrecoverable debts” shall be debited and
the rejection account shall be credited.

(b) If the write-off represents an irrecoverable amount such as income tax,

a hospital account or a farm product account, in which case only
official ministerial records for the transaction exist, but for which the
amounts do not appear in the ledgers, the authorization for write-off
shall only be noted on the records concerned and no book entry shall be
made.

(c) If the write-off represents a loss of income, suffered for instance

through theft, then the rejection account would originally have been
debited by that amount and the State Revenue control account credited
by that amount. In this case the original transaction must be cancelled
by means of a journal entry, in which case a transfer subdivision with
the designation “Write-off of irrecoverable debts” shall be debited and
the rejection account shall be credited.

(d) If the write-off represent a loan transaction which may be written off
by means of an approval in principle by the executive authority and for
which the National Assembly votes funds by means of the
Appropriation Act, the transaction must be cancelled by means of a
 journal entry, in which case a transfer subdivision with the designation
“Write-off of loans” shall be debited and the revenue items concerned
in the estimates of revenue shall be credited.

F D 0605. Should it any time be discovered that someone was responsible for a shortage
in, or damage to, supplies, equipment or other movables and the Treasury has
ordered a charge in terms of section 11 of the Act, the amount shall be rejected
by means of –

(a) debiting the rejection account and crediting the account “Revenue
suspense account”; and

(b) once the amount owing against “rejection account” has been received,
debiting “Revenue suspense account” and crediting the Lost Equipment
and Supplies account.

Should the amount be recovered immediately, however, it is not necessary to

reject the amount, rather, it may be deposited directly into the “Lost
Equipment and supplies” account.

F D 0606. Accounting Officers shall ensure that preferential attention be bestowed upon
recovery or clearance of rejections in order that they be finalised as soon as
possible once the rejections have been instituted.

F D 0700. Suspense accounts

F D 0701. Applications for the opening of suspense accounts shall be addressed to the
Accountant General in writing. The Accountant General shall issue
instructions in respect of the maintenance of such accounts.

F D 0702. Accounting Officers shall keep auxiliary registers (superfluous) to enable

them to reconcile the suspense account placed under their control with the
ledger accounts.
F D 0703. Accounting Officers shall furnish the following certificate to the Auditor
General annually on 31 March:

“the following suspense accounts of the Ministry have been thoroughly

analyzed and reconciled with the ledger accounts. Steps are constantly being
taken to clear all items in the suspense accounts.”

F D 0704. Unless otherwise provided Accounting Officers shall provide the Auditor
General with an annual return of all amounts and cases which appear in their
suspense accounts and which, have been outstanding on 30 September for
longer than six months, and shall indicate in which cases amounts are
regularly recovered by means of instalments with references to the Treasury
authorization, or what steps have been, or will be, taken to recover the
amounts.
F E 0000. SAFEKEEPING AND DISPOSAL OF ACCOUNT RECORDS

F E 0100. Control

F E 0101. Account records are archives and thus subject to the provisions of the
Archives Act, 1962 (Act 6 of 1962).

F E 0102. Control and custody of the records shall be delegated by the Accounting
Officer to a specific official in the Auxiliary Services Component, hereinafter
referred to as the “control officer”.

F E 0200. Listing and disposal authority

F E 0201. In terms of the provisions of section 3 (b) and (i) of the Archives Act, 1962
(Act 6 of 1962) as regards the filing and disposal of archives, each ministry
shall compile and submit a List of Other Archives (that is, all archives which
are not kept in the correspondence filing systems) to the Director of Archives
for approval and authority for disposal.

F E 0202. The control officer (T. I. F E 0102) shall compile a complete list of all his
account records which shall be included as category B in the List of Other
Archives.

F E 0203. An example of category B of the List of Other Archives is provided in T. I. F

E 0500. Should there be account records which do not appear in the example,
they should also be included in category B of List of Other Archives. Such
cases shall be indicated and certified to the effect that no reasons exist for the
records not to be destroyed two years after the date of the last audit. The
Director of Archives shall submit these cases to the Treasury for its ruling.
F E 0204. In the case of computerized systems, disposal authorization for each system
shall be obtained and complied with.

F E 0300. Safekeeping

F E 0301. Account records shall be kept properly and safely and, if at all possible, under
lock and key in a room specially equipped for this purpose. The person in
control shall ensure that the records are identified clearly in terms of their
classification in category B of the List of Other Archives and are arranged in a
neat and orderly fashion so that reference thereto may be facilitated. Regular
inspections shall be conducted by the head of office to ensure that the above-
mentioned is complied with and that the available storage space is utilized as
economically and effectively as possible.

F E 0400. Clearance

F E 0401. Once the Director of Archives has granted authority for disposal of the List of
Other Archives, clearance shall be made regularly, but at least once a year, in
terms of the disposal instructions.

F E 0402. account records which are subjected to a continuous audit, may, after expiry of
the prescribed period of the authority for disposal, be destroyed without more
ado. In the case of offices and sections which are not subject to continuous
audit, account records may only be destroyed upon the expiry of the
prescribed period once two years after the date of the latest audit have elapsed.
The date or destruction shall be calculated from the date of the last entry.

F E 0403. Should circumstances demand that there be deviations from the prescribed
periods, written representation shall be addressed to the Director of Archives
who will submit it to the Treasury for its ruling.
F E 0404. The following certificate shall, once account records have been destroyed in
accordance with an authority for disposal, be presented to the Director of
Archives.
 DESTRUCTION CERTIFICATE

I certify that the account records which appear on the list below and which occupied
................................... linear metres of shelf/packing space, were today destroyed in
accordance with disposal authority .................................

Signature ............................................................

Official title ...........................................................

Ministry ..........................................................

Office/Division ...........................................................

Date .........................................................

_______________________________________________________________________

Classification according to category Description Period

B of List of Order Archives, e.g. D. 1

H. 4, etc.

_______________________________________________________________________

_______________________________________________________________________

_______________________________________________________________________

_______________________________________________________________________

_______________________________________________________________________

F E 0500. An example of category B: Account records of the List of Other Archives,

appears below. (The example is not an authorization to destroy archives and
shall also be adapted for the individual offices.)
CATEGORY B: ACCOUNT RECORDS

_____________________________________________________________---

Classification and Description Disposal

________________________________

Proposal Instruction

A. State debt register A30

B. Ledgers
1. Main ledgers V10
2. Auxiliary ledgers V10
3. Personal debt and debtor’s ledgers V10
4. Stock ledgers (standard stock) V10
5. Equipment ledgers (equipment hired) V10

C. Cash Books
1. Receipt cash book V10
2. Expenditure cash book V10
3. Petty cash book V10

D. Journals
1. Journal copies V10
2. Journal summaries V10
3. Bound journal V10

E. Register of cash receipts

1. Remittance registers V5
2. Registers for registered article slips V5
(registered and certified items)

F. Miscellaneous books and registers

1. Trail balance books V3
2. Security registers V10
3. Bank reconciliation registers V5
 4. Register of reserve supply of face V5
value form

5. Register of official postage stamps V3

G. Salary records
1. Salary records V7
2. Control pay-roll (computer system) V5
3. Pay-roll V5
4. Codification advice (computer system) V1
5. Notice of appointment or change V3
of staff

6. Salary deductions register V3

H. Payment and expenditure vouchers

1. Order forms V5
2. Invoices and other payment vouchers V5
3. Negotiated cheques V5
4. Vouchers for issuing of stock(s) V3

I. Receipt vouchers
1. Vouchers for receipt of stock(s) V3
2. Copies of receipts V5

J. Miscellaneous statements and accounts

1. Cash register slips V5
2. Bank deposit slips V5
3. Lists of outstanding cheques V5
4. Liability register V2

K. Counterfoils, proof copies, ect.

1. Cheques V5
2. Invoice books V5
3. Railway order V2
4. Requisitions for motor transport V1
5. Claims V5
6. Accompanying forms for the remittance
of cheques and face value forms V5

7. PAYE 5 certificates V5

M. Settled audit queries and replies V3

 LEGEND OF SYMBOLS

The symbols used in the last column indicate the following:

V– Records may be destroyed after the number of years indicated have elapsed.

A30 – Records shall be kept permanently.

G: COLLECTION, RECEIPT, SAFEKEEPING AND BANKING OF STATE FUNDS

G A 0000. RECEIVERS OF REVENUE

G A 0101. The –

(a) occupant of the post of Accountant General for revenue from loans
entered into in terms of section 29 of the Act, and interest on
investments, and other moneys; and

(b) the Director of Customs and Excise for customs and excise duties; and

(c) occupant of the post of Director of State Revenue as the Receiver of

Revenue upon the establishment of the Ministry of Finance, for all
other revenue,

shall be designated ex officio as receiver of revenue as contemplated in section

24 (1)(b) (iii) of the Act.

G A 0102. Receivers of revenue shall be responsible for the collection, safekeeping and
banking of all revenue in their keeping, as well as for other powers and duties
assigned to them in terms of Treasury Instructions.

G A 0103. During the absence of a receiver of revenue, his/her powers shall be exercised
and his duties performed by the official acting in his place.

G A 0104. An Accounting Officer who, in terms of section 8 (1) of the Act, is responsible
for all the State Funds he receives, shall, in compliance with the conditions of
a receiver of revenue, account to the relevant receiver for all revenue collected
by him order to enable the receiver to include that revenue into his accounts.
G A 0200. Instructions

G A 0201. Instructions with regard to the collection, control and disposal of revenue
(known as Revenue Instructions) shall be determined by receivers of revenue
with the approval of the Treasury.
G B 0000. MEANS OF PAYMENT

G B 0100. Means of payment which may be considered as cash

G B 0101. Payments to the State shall be effected in cash but to implement this
instruction the following may also be considered as cash

(a) bank drafts

(b) bank-guaranteed cheques
(c) money orders
(d) postal orders
(e) travellers cheques
(f) such other means of payment which may be prescribed or approved by
the Treasury.

G B 0200. Treasury authorization required for the acceptance of bills or securities

G B 0201. No bill or other security in respect of an amount payable to the State shall be
accepted unless the Treasury has expressly granted authorization therefore.

G B 0300. Private cheques: Terms of acceptance

G B 0301. A private cheque which has not been guaranteed by a banker may, at the
discretion of the head of the office, be accepted provided that such a cheque is
presented by the drawer for payments he owes. Where this discretion is
exercised, the necessity of protecting the State against loss shall be duly
considered.

G B 0400. Post-dated cheques received

G B 0401. The acceptance of post-dated cheques and the required control thereof once
they have been received and entered in the post-dated register, shall be the
responsibility of receivers of revenue or Accounting Officers. Where a
payment to the State is made by means of a post-dated cheque, an official
 receipt may not be issued before the date of the said cheque. Should a post-
dated cheque indeed be presented for payment, the bank’s handling fee may
not be defrayed from State Funds.

G B 0500. Blank cheques received

G B 0501. Blank cheques may be accepted if, in the opinion of the head of office, it is
justified and provided that all instructions relating to the receipt, safekeeping
and disposal of State Funds are strictly adhered to and the following procedure
is followed:

(a) Blank cheques which are received shall be entered as such in the
register of remittances by the persons responsible for opening the mail.

(b) The head of the office or person (with the exception of the person
responsible for issuing the receipt) appointed by him shall determine
the amount of the drawer’s liability, complete the cheque and at the
same time enter the amount in the appropriate column opposite the
relevant entry.

(c) The person who completed the cheque shall, in the relevant page of the
register of remittance, make and sign an appropriate note with, where
possible, a reference to the file or document which pertains to the
specific remittance.
G C 0000. RECEIPT, SAFEKEEPING AND DISPOSAL OF STATE FUNDS

G C 0100. Persons who may take receipt of State moneys

G C 0101. The duties of persons responsible for the collection and receipt of State
moneys shall be assigned to them in writing by the head of the office:
provided that, should these duties be expounded in these person’s duty sheets,
and these sheet be signed by the head of the office and the relevant persons, no
further written commissions shall be necessary.

G C 0102. Any person whose duties include the receipt or payment of State moneys, shall
be responsible for the safekeeping of all State moneys under his control.

G C 0103. Persons to whom the receipt and handling of State moneys have been
entrusted, shall be granted leave of 12 days or assigned other duties at regular
intervals after rendering service at the counter of 12 months. Should
circumstances necessitate, receivers of revenue and Accounting Officers may,
in writing, authorize departure from this instruction or assigned other duties
than manning the counter at regular intervals of not more than 12 months.

G C 0104. Should a person entrusted with the receipt, payment or collection of State
moneys be temporarily or permanently relieved of his duties, his receipts of
payments and cash books, or in the case f computerized systems, the
corresponding control account, shall be inspected and balances and the
accuracy of the balances and cash on hand certified by the signatures of the
person who is relived, the person who relieves and the supervisor. Should the
person who is relived for some reason not be able to certify thus, a third
person shall, where possible, be assigned to certify the accuracy of the balance
by furnishing his signature.

G C 0104 Should a person entrusted with the receipt, payment or collection of State
moneys be temporarily or permanently relieved of his duties, his receipts and
payments and cash books, or in the case of computerised systems, the
corresponding control accounts, shall be inspected and balanced and the
accuracy of the balances and cash on hand certified by the signatures of the
person who is relieved, the person who relieves and the supervisor. Should the
 person who is relieved for some reason not be able to certify thus, a third
person shall, where possible, be assigned to certify the accuracy of the balance
by furnishing his signature.

G C 0105. When a person is relieved in the manner described above, a list of the contents
of any safe or cash register which are handed over, shall be compiled and
certified by the persons mentioned in that instruction.

G C 0200. Crossing of cheques, bank draft bills, ect. upon receipt

G C 0201. Cheques, bank draft bills and other negotiable methods of payment, besides
stamps and bank notes, which are received by a person on behalf of the State,
whether or not they are made payable to him in his official capacity, shall
immediately be crossed upon receipt by inserting the words “not negotiable”
between two parallel lines.

G C 0300. Issue of receipts

G C 0301. Except as provided in T. I. G C 0600, all funds received shall be accounted for
by the issuing of an official receipt. In the case of manual and mechanised
bookkeeping systems the receipts shall be entered in numerical order in the
relevant account books, whilst in case of computer systems the procedure
approved for the relevant system shall be followed. Receipts which are issued
on the same day for the same category of State funds may, where appropriate,
be combined as one entry provided the serial numbers are indicated.

G C 0302. No alterations shall be made on any official receipt, licence, face value form
or any other form with potential value, to the name of the payer, the amount in
words or the amount in figures, nor shall erasures of any kind be permitted.
Any receipt, licence, face value form or other form with potential value which
is correctly completed, shall be cancelled and dealt with in the manner
prescribed in T. I. G C 0304.

G C 0303. All receipts, licences, face value forms or other forms with potential value
shall, unless prepared by mechanical means, be completed in ink.
G C 0304. Should a receipt, licence, cheque, face value or other form with potential value
be cancelled, the word “CANCELLED” shall be endorsed by means of a
rubber stamp or in capitals in ink completely across the face of the original
form, the copies or counterfoils of the forms and all cancelled original forms,
copies and counterfoils shall be sent together with the stock statements of
receipts, licence forms, stamps, ect., to the Receiver of Revenue, Windhoek.

G C 0400. Instructions by Accounting Officers on the issue of machine-printed

receipts

G C 0401. Where machine-printed receipts are issued, Accounting Officers shall, in

addition to the security precautions concerning the collection, safekeeping,
depositing and expenditure of State moneys mentioned herein, arrange for the
issue of appropriate ministerial instructions which provide for financial control
measures applicable to the use of the said machine in their Ministries, and
shall ensure the strict adherence to such instructions. Any such instructions
shall be send to the Auditor General for his comments before it is submitted to
Treasury.

G C 0402. When compiling such instructions, the following aspects, amongst others,
should be considered:

(a) The determination of responsibility at all times.

(b) The definition of duties to prevent unauthorized access to machines

and machine records.

(c) The written appointment by the head of the office of a responsible

person, but not the cashier or machine operator, to take control of the
keys of the machine which provide access to the totals, the audit or
cash slip, the duplicate receipt container and the serial number device.

(d) The procuring of signatures when the control keys of the machine are
handed over.

(e) Where appropriate, the procedures involved in the cancellation or

devising of codes.
 (f) Procedures for the adjustment of errors, the safekeeping of cancelled
receipts and other records, and the closing and balancing of accounts at
the end of each working day.

(g) The description of the supervisor’s duties

G C 0500. Moneys received which cannot immediately be allocated

G C 0501. All moneys which cannot immediately be allocated shall be credited to the
ministerial miscellaneous revenue account once an official receipt has been
issued. Once the remittance can be allocated, the adjustment shall be made by
journal entry.

G C 0600. Date of issue on face value, embossed or franked forms

G C 0601. When payment is made to the State in respect of a licence or the purchase of a
face value form or form upon which the amount payable has been franked or
embossed, shall issue and date such licence or form. The licence or form then
supersedes an official receipt. The official date which appears on the licence
or form shall, for bookkeeping purposes, be regarded as the date of issue.

G C 0700. Indication of manner of payment

G C 0701. Persons issuing official receipts, licences or face value forms, shall indicate
thereon the purpose for which payment has been made as well as whether the
remittance was received by cheque or other means of payment, as referred to
in T. I. G B 0100, which need only be indicated as “cash”.
G C 0800. Certified copies or receipts and “Certificates of Revenue Received”

G C 0801. Under no circumstances shall more than one original receipt be issued for the
same payment. Should another original receipt inadvertently be made out, it
shall be cancelled as provided in T. I. G C 0304.

G C 0802. Where a person who paid any moneys to the State does not receive, or loses,
original receipts which were issued to him, and he requires proof of such
payment, a certified copy of the original receipts shall be issued.

G C 0803. Where receipts are damaged by a computer in the process of issue, or are
erroneously prepared, the procedure for the issue of replacement receipts as
approved for the relevant system shall be followed.

G C 0900. Issue of a receipt or face value form for each cheque deposited

G C 0901. It shall be the duty of the responsible person mentioned in T. I. G C 1601 to

ensure that a receipt or face value form is issued for each cheque.

G C 1000. Cash surpluses

G C 1001. Any cash surplus which is discovered shall immediately be accounted for as
surplus cash and be deposited into Revenue.

G C 1100. Deficits

G C 1101. The amount of any deficit discovered in cash, stamps or face forms shall
immediately be rectified by the person responsible for the safekeeping of and
who must account for such cash, stamps or face value form. A suitable
annotation shall be made in the relevant cash book or record specially kept in
the case of computerised systems. All deficits shall immediately be reported
to the Auditor General.
G C 1200. Depositing of State moneys

G C 1201. The name of the official bank account to be credited and the ministry of the
depositor shall be indicated by impressing a rubber stamp upon the reverse of
all cheques or other negotiable documents (with the exception of bank notes)
which are deposited at a bank.

G C 1202. Unless the written authority of the Accounting Officer or Receiver of Revenue
has been obtained for any departure from this instruction, all collections shall,
where possible, be banked on the date of receipt and any collections which
cannot be banked thus, shall be banked on the next official working day. In
considering a deviation, factors such as the availability of bank facilities,
facilities for the safekeeping of moneys, the economical use of transport, ect.
shall be taken into account.

G C 1203. When moneys are deposited at the Bank of Namibia or other banks for the
credit of an official bank account, the official forms shall be used for the
purpose.

G C 1204. The amount of each cheque included in a deposit shall be provided on the
credit transfer or deposit slip (or on an attached list) and the total value of
postal orders as well as that of bills which have been included, shall be stated
separately on the slip. Furthermore, the number and total amount of each
denomination of postal orders and the amounts which appear on the relevant
slip, must be attached to the orders and bills. The total number of cheques,
postal orders and bills included in the deposit shall be indicated in the space
provided on the slip.

G C 1300. Accountability for receipts and recovery of debt

G C 1301. Supervisors shall ensure that persons assigned to recover state moneys account
for or answer for receipts in their custody without delays and shall also take
immediate steps to recover arrears.
G C 1302. Should a delay be discovered, the supervisor shall immediately investigate and
bring the matter to the personal attention of the head of the office who, in the
case of repeated or extended delays or where indications or possible
irregularities exist, shall report the matter to his head office.

G C 1400. Dispatch of coins and bank notes

G C 1401. Coins or bank notes which are to be dispatched shall be securely parcelled in
the presence of a witness. The dispatching officer and the witness shall both
seal the parcel in as many places as they deem necessary and put their
signatures to the parcel.

G C 1402. Where coins or bank notes are sent by hand, the person who delivers the
parcel shall obtain an official receipt or he full signature in a delivery book
from the person to whom the parcel is delivered.

G C 1500. Cash withdrawals and deposits at a bank

G C 1501. The duty to withdraw or deposit cash shall be assigned to a responsible person,
preferably in the permanent employ of a Ministry. For security purposes and
also to perform the role of witness in checking the cash, this person shall
always be accompanied by at least one other person.

G C 1502. Cash withdrawn at a bank shall, in the presence of a bank official, be checked
and verified by the two or more persons referred to in T. I. G C 1501 before
they leave the banking premises. Any surplus or deficit shall immediately be
brought to the attention of the bank officials.

G C 1503. Where local circumstances demand, any other precautions shall be taken
which may be necessary to safeguard cash on route from the bank to the
relevant office.
G C 1600. Checking of money and face value documents

G C 1601. The head of the office or a responsible person appointed in writing by him,
shall check all money and face value documents daily to ensure that the
amount on hand is correct, that no money which should have been banked has
been withheld and that the instructions regarding the receipt, safekeeping and
disposal of state moneys, have been complied with.

Receipts issued by machine:

(a) Where mechanical receipt and analysis machines are implemented,

Ministries, shall in addition to the safety measures enclosed in the
Treasury Instructions with regard to recovery, safeguarding, depositing
and payments of state moneys, draft ministerial instructions to provide
for the application of suitable measures for these and similar machines
and submit them to the Treasury for approval.

(b) When a Ministry draft ministerial instructions to provide suitable

safety measures for application on mechanical receipt and analysis
machine it must include in the instructions the safety measures which
are normally built into these machines.
G D 0000. SAFES AND STRONG-ROOMS

G D 0100. Acquisition

G D 0101. Each Ministry is responsible for the acquisition of safes according to its
requirements. The necessary planning in regard to the financing, size, type of
locks etcetera must be done in consultation with the Financial Advisor and the
Auxiliary Services division in the ministry.

G D 0200. Use

G D 0201. Safe and strong-rooms are exclusively utilised for the safe-keeping of State
monies, face value forms and other forms with a potential value, and other
valuable articles.

G D 0202. All money not in use shall be kept in a safe or strong-room and shall only be
stored in a cash register or lockable drawer during the collection or payment
thereof under direct control of the person responsible for these duties. No
person in charge of a safe or strong-room may under any circumstances leave
it unlocked in his/her absence.

G D 0203. Safes or other money repositories (including strong-rooms) should not be

shared but if circumstances necessitate this, steps must be taken to ensure that
responsibility and accountability for the safe-keeping and safeguarding of the
contents thereof can be determined at all times.

G D 0204. The safe-keeping of personal belongings in State safes or strong-rooms is

prohibited (see also T. I. H G 0101).
G D 0300. Control

G D 0301. Each Ministry shall be responsible for the repair, maintenance, moving and
disposal of safes and strong-rooms and all matters incidental thereto.
Supplementary instructions can be issued in terms of T. I. K A 1601 by each
Ministry in this regards.

G D 0302. All correspondence with regard to safes and strong-rooms shall be directed to
the Auxiliary Services division of the Ministry concerned who shall make
arrangements for any work or repairs to a safe or strong-room

G D 0303. Safes are serial numbered controlled articles and the number, size, plate
number and location of each safe shall be entered in a register which shall
form part of the main account for stores of each Ministry. Acquisition,
distribution and disposal shall be formally accounted for by means of voucher
action.

G D 0304. The Accounting Officer of each Ministry shall appoint an official/s in writing
as a custodian/s of safes and strong-rooms.

G D 0305. Unless other special arrangements are made with the consent of the Auxiliary
Services division of the Ministry concerned and the approval of the Treasury,
duplicate keys of all safes and strong-rooms shall be deposited with the
Auxiliary Services division of each Ministry which shall keep record thereof.
A receipt must be obtained for each duplicate key deposited, and this receipt
shall be kept in a safe place by the holder of the original key.

G D 0306. When doors of safes or strong-rooms are fitted with more than one lock, the
keys of the various locks are to be entrusted to separate officials. The
custodian of one of the keys of a safe shall not be allowed to be the custodian
of the other keys of the same safe or strong-room. These safety measures
must also be applied where safe or strong-room doors are fitted with
combination locks.
G D 0307. Combination locks of safes or strong-room doors must be set by the custodian
personally. The combination code must be sealed in an envelope by the
custodian who shall hand it over to the key control official in the Auxiliary
Services division and the seal must be signed by them and the envelope be
locked away in another safe or strong-room. The sealed envelope containing
the combination code shall be regularly inspected by the custodian to ensure
that it is still intact.

G D 0308. Combination codes of locks shall be changed every time that a change of
custodians takes place or when there is reason to believe that the sealed
envelope containing the combination code, has been tampered with or for any
other valid reason that may arise.

G D 0309. If, as a result of unforeseen circumstances, the sealed envelope containing the
combination code must be opened in the absence of the custodian, the key
control official shall do it in the presence of a reliable witness after written
declarations, containing valid reasons, have been obtained from the person/s
requiring the combination code in order to gain access to a safe or strong-
room, which must be reported to the Accounting Officer in writing through the
normal channels.

G D 0310. The custodian will be absolved from responsibility regarding the contents of
the safe or strong-room and it will be the liability of the key control official for
the time of absence of the custodian, until such time that the combination code
has been changed and the code has been sealed again by the custodian as
prescribed in T. I. G D 0307.

G D 0311. On the opening of the safe or strong-room in the absence of the custodian a
complete stock-take has to be carried out on the contents of the safe or strong-
room which must be repeated on the return of the custodian. This must be
viewed with urgency as it is the only way to pin-point responsibility.

G D 0312. When custodians of safes or strong-rooms are changed, a handing-over

certificate must be completed in fivefold by the person handing over as well as
the person taking over. The original handing-over certificate must be kept by
the new custodian in safe custody and the copies must be provided to the
previous custodian, the Head of the office, the Accounting Officer and the
 official in charge of the Auxiliary Services division of the ministry. Failure to
obtain the handing-over certificate exposes the previous custodian to the
recovery of the loss of the keys. Temporary changes due to annual leave do
not have to be reported, provided that the custodian going on leave verify that
all keys which he handed over, are returned to him undamaged. If all keys are
not handed back by the relieving officer in the same condition as they were
handed over to him, the custodian has to report the matter immediately to the
key control official; otherwise, the custodian will be held responsible for any
losses or damages incurred during his absence.

G D 0313. The custodian or any other official may under no circumstances try to open a
safe or strong-room or to force any locks or to tamper in any way with the
mechanism of the safe or strong-room, other than by key or combination. No
work in connection with the repairs or change of a safe or strong-room or the
keys or combinations thereof or the making of duplicate keys, may be
performed or ordered without the authorization of the Auxiliary Services
division of the ministry. Under no circumstances may any cast be made of
keys of any safe, strong-room or money-box.

G D 0314. Safe or strong-room keys attached to a key-ring and key-chain together with a
plate obtainable from the Auxiliary Services division reflecting the plate
number and the return address, which shall be registered in respect of the keys,
have to be kept in the personal possession of the custodian at all times. The
keys may not be left or locked in drawers or in any other furniture, but have to
be carried on the custodian.

G D 0315. The plate provided for attachment to the key-ring and key-chain of a safe or
strong-room in respect of which the plate has been registered, shall not be
removed from the key-ring or chain. Apart from this plate nothing else may
be attached to the key-ring and chain which may identify them as the keys of a
safe or strong-room. No other keys, official or private, may be attached to this
key-ring chain.

G D 0316. Any loss of keys of safes or strong-rooms must be reported immediately to the
Head of the Auxiliary Services division of the ministry; under no
circumstances may private adverts be placed in an attempt to retrieve the lost
keys. Whenever keys of safes or strong-rooms are found and the custodian is
not known, the matter has to be reported to the Auxiliary Services division of
 the ministry and the plate number has to be mentioned, and the keys must be
handed over to the key control official.

G D 0317. When keys of safes or strong-rooms or money repositories are reported at lost,
the official in charge of the Auxiliary Services division shall immediately apply
for the change of combinations and for the change of locks. The custodian of
such keys shall be held liable for the loss of the keys as well as any other
expenditure in the event of negligence.

G D 0318. Any burglary attempt has to be reported to the Namibian Police and the Head
of the Auxiliary Services division, and all available information to the effect of
the burglary on the safe or strong-room has to be furnished.

G D 0319. The extent of damage caused by fire, however small, and the effect thereof on a
safe or strong-room has to be reported immediately and in detail to the Head of
the Auxiliary Services division. A safe should not be removed after a fire and
may not be tampered with until such time that it has been tested for
effectiveness.

G D 0320. No person is allowed to smoke inside a strong-room.

G D 0321. A copy of the instructions contained in this chapter, as well as any

supplementary instructions deemed necessary by the relevant ministry, shall be
displayed on the inside of the door of each safe and strong-room.

G D 0322. Safe and money repositories must in accordance with T. I. K A 0905 also be
dealt with during annual stock-takes.
G D 0400. Disposal

G D 0401. Safe which become redundant may only be transferred from one ministry to
another ministry through the mediation of Treasury in accordance with T. I. K.
A 1002.

G D 0402. Ministries must also obtain authorization from Treasury in accordance with T.
I. K A 1000, for the disposal of safes in any other manner.
G E 0000. KEY CONTROL

G E 0100. Control

G E 0101. In order to exercise proper control over keys, an official must be appointed in
writing for the control over all keys and a copy of the written appointment and
duties and responsibilities must be filed on his personal file. Suitable
supplementary instructions with regard to the control and safe guarding of all
keys not issued, must be compiled and issued by all ministries.

G E 0102. A key control register must be used for the receipt, issue and safe custody of
keys. The following information must be recorded on separate register pages
which shall be used for each type of key:

(i) Key number (if available)

(ii) Description of key in regard to type, fabrication of lock, etc.

(iii) Description of door, drawer, and ignition switch, etc. where key is
used.

(iv) Date and quantity of receipts.

(v) Date and quantity of issues.

(vii) Signature of key control official

(viii) Number, rank, name and signature of recipient (user).

(ix) Signature of verification official (supervisor)

(x) Remarks

G E 0103. No duplicate keys can be made without authorization from the official in
charge of the Auxiliary Services of the ministry and can only be given where
warranted and on condition that such actions do not impose a risk.
G E 0104. All losses must be reported immediately in writing via the normal service
channels to the official in charge of key control and auxiliary services and an
investigation must be done immediately.

G E 0105. Suitable arrangements must be made in regard to the transfer of keys of key
operated equipment when such equipment is transferred.

G E 0106. Additional measures must be taken to ensure that locks, ignition switches etc.
cannot be operated with other keys.

G E 0107. Duplicate keys must be sealed in envelopes by the official appointed for key
control in the presence of the receiver of the original key.

G E 0108. All sealed envelopes must be properly marked and kept by the key control
official who shall lock it away properly and control it by means of a register as
intended in T. I. G E 0102.

G E 0109. No sealed envelopes containing duplicate keys shall be opened in the absence
of the custodian of the original. Only in cases of utmost urgency it can be done
by the key control official in the presence of a reliable witness, preferably the
supervisor of the custodian.

G E 0110. Written declarations containing valid reasons regarding the urgency of such
actions must be given by the person/s requiring the duplicate keys to gain
access to a safe, strong-room, money repository, store-room, vehicle, office,
lock etc. The above must be reported to the Accounting Officer in writing
through the normal channels.

GE 0111. The custodian of the original keys must be notified as soon as possible of the
above, in order to enable him/her to verify the duplicate keys and the contents
of the safe, strong-room, money repository, store, etc. to which access have
being gained in his/her absence.
G E 0112. On return, the duplicate keys must be sealed in the prescribed manner in an
envelope immediately.

G E 0113. Original keys issued must be kept constantly on the person of the custodian in
order to exercise control over such keys and may not be left or locked in
drawers or in any other furniture, but have to be carried on the custodian at all
times.

G E 0200. Handing and take-over

G E 0201. Under no circumstances may keys be handed over to any other official than the
key control official in order to update the key control register.

G E 0202. The key control official must break the sealed envelope, which contains the
duplicate key, in the presence of the outgoing official, verify the keys and
receive the keys against signature in the key control register thereafter the keys
are issued formally to the incoming official.

G E 0300. Loss of keys

G E 0301. If keys are lost the matter shall be reported immediately in writing to the key
control official who will apply for the change of locks. If necessary, locks
must be changed immediately and the official responsible shall be held liable
for the recovery of any loss or expenses, if negligence can be proved.

G E 0302. The new keys must be taken on charge and controlled as intended in T. I. G E
0102.
G F 0000. MISCELLANEOUS

G F 0100. Recovery debited to an account which has been finally closed

G F 0101. Revenue which is recovered in respect of excess payments debited to an

account which has been finally closed, shall be deposited in the State Revenue
Fund for credit of the account into which such income is normally deposited.

G F 0200. Collection of debts to the State

G F 0201. Persons who are responsible for the collection of debts to the State shall
regularly peruse the estate notices of Official Gazettes to ensure that, where
applicable, claims in respect of such debts may be submitted timeously against
the deceased or insolvent estates.

G F 0300. Personal emoluments

G F 0301. All moneys received by officers in their official capacity shall be deposited in
revenue unless such moneys are allocated as personal emolument, by the Public
Service Commission.
H: STATE FUNDS: PAYMENT, CONTROL, RESPONSIBILITY,
DISPOSAL AND SUPERVISION

H A 0000. REQUIREMENTS IN RESPECT OF PAYMENTS

HA 0101. Payments from voted moneys may only be effected in respect of –

(a) services rendered to the State;

(b) value received;

(c) amounts payable in terms of a law;

(d) the fulfilment of a contractual obligation;

(e) compliance with a ruling of a competent

court;

(f) an authorized advance payment;

(g) a transfer payment.

Provided that the Treasury may, under particular circumstances which will be
to the advantage of the State, approve that a payment be made before it is due.

H A 0102. A charge or partial payment in respect of stock and equipment supplied and
services rendered or work completed, shall not be made unless it is confirmed
by means of a certificate that the amount of the payment is fully covered by the
stock and equipment already supplied and services already rendered, or work
already completed.

H A 0103. Vouchers with regard to partial payments shall be dealt with as follows:
 (a) An order form shall beforehand be issued for the full service and the
original shall be handed over to the supplier.

(b) The first copy of the order form shall be filed per supplier numerically
by the office of issue.

(c) Once part of the order is supplied and a corresponding invoice is

received; a partial payment (Form 152757) shall be completed in
triplicate for the quantity and amount supplied. This payment shall be
marked “No. 1” at the top of Form 152757 and the number and date of
the order Form 150002 shall be entered in the appropriate spaces.

(d) The original of Form 152757 shall, together with the invoice, be
forwarded to the financial section of the ministries for payment while
the first and second copies shall be filed with the first copy of the order
Form 150002.

(e) On the second copy of the order form it shall be noted which item(s)
and quantities were short supplied as well as the invoice number and
date upon which the remaining items were received.

(f) Upon receipt of further partial deliveries, the same procedure shall be
followed except that Form 152757 shall be numbered consecutively at
the top.

(g) Upon receipt of the final delivery, the word “final” shall be noted
alongside the number at the top of Form 152757 and the first copy of
order Form 150002 shall be duly completed and signed and together
with all of the first copies of the partial payments, be attached to the
final partial payment and be forwarded for payment.

H A 0104. Transfer payments shall not be made unless the method and terms of payments
has been authorized by Treasury.
H B 0000. EXPENDITURE AND EXPENDITURE VOUCHERS

H B 0100. Incurring and authorization of expenditure

H B 0101. Notwithstanding the existence of approval of a service in terms of an

Appropriation Act or another act of the National Assembly, all officials
responsible for payment shall ensure that, in addition to adhering to the
appropriate instructions by the Treasury and the Public Service Commission,
specific authorizations are granted by the Accounting Officer or his delegate
for each payment.

H B 0102. Unless an authorization specifies another date or from the nature of the
authorization it appears otherwise, the date of such authorization shall be the
date upon which expenses may be initiated or incurred. Unless specifically
stated therein, authorization for expenditure has no retrospective power.

H B 0103. Unless authorizations for expenditure are renewed, they shall automatically
lapse on the last day of a financial year to which they apply, but authorizations
for recurring services or payments which are due in terms of an act, regulation
or contract, shall be considered to be renewed in terms of the general
authorization of an Appropriation Act.

H B 0104. Verbal approval for incurring financial obligations is not allowable and
authorization can only be given in written by the Treasury.

H B 0105. In all cases where specific authority is granted for expenditure, the relevant
voucher shall include a reference to such authority.

H B 0106. All, except for foreign missions the responsibility to purchase land or premises
(with or without improvements) for State purposes, is vested in the Department
of Works in the Ministry of Works, Transport and Communication. Such
purchases may be made by the Accounting Officer with the approval of the
Treasury.
H B 0107. Unless provided otherwise by law, no insurance on behalf of the State, which
bears its own insurance risks shall be obtained; provided, however, that the
Treasury may authorize the non-compliance with this instruction under
exceptional circumstances where the damage of loss or damage is exceptionally
high, or where goods are especially purchased or manufactured for sale to the
public and the insurance costs may readily be recovered, or where articles are
exceptionally valuable.

H B 0200. Handling of payments and vouchers

H B 0201. Accounting Officers shall make suitable arrangements to ensure that all claims
which are payable by their offices are received within a reasonable period in
order to prevent claims from being submitted long after services have been
rendered.

H B 0202. Accounting Officers shall ensure that all claims submitted for payment have
not already been settled.

H B 0203. All claims accepted shall be dealt with immediately and the relevant vouchers
shall be forwarded for payment without delay. Accounting Officers shall take
care that payments for services and supplies which are supplied and delivered
in terms of a contract, correspond with the conditions of the contract.

H B 0204. Monthly accounts and statements of outstanding balances which are forwarded
by suppliers to ministries, shall immediately be checked against the records of
the ministry and should there be a difference in the outstanding amounts, the
matter shall immediately be raised in writing with the relevant firm.

H B 0205. Before a payment is made, the person who inspects the payment voucher shall
certify it accordingly and ensure that the following prerequisites are met,
namely, that the claim –

(a) is a lawful liability against State moneys and has not already been
settled;
 (b) is in accordance with an act, regulation, tariff or agreement, or is
justified and reasonable;

(c) is covered by an appropriate authorization;

(d) is correct in respect of the period covered by the claim;

(e) is correct as regards calculations made;

(f) where applicable, is supported by the necessary documents or an

explanation for its absence; and

(g) is generally in order.

H B 0206. Certificates in support of vouchers shall only be issued by persons who in fact
have knowledge of the relevant services or supplies.

H B 0207. In respect of the various services and claims, the following shall be certified:

(a) Goods supplied –

that the supplies were in fact necessary for official purposes and for an
approved service, that they were correct upon receipt and in good
condition and the receipt of the supplies has been entered in the
records, that the tariffs are in accordance with a contract or that they
are reasonable and justified and that the supplier is entitled to payment.

(b) Services rendered –

that the services rendered were necessary for official purposes and
were satisfactorily conducted, and that the costs are in accordance with
the relevant tariff, contract or agreement, or are otherwise reasonable
and justified and that the supplier is entitled to payment.

(c) Subsistence and other allowances –

 as they appear on the prescribed form.

(d) Claims for small payments –

that the expenses were in fact incurred and paid on behalf of the State.

(e) Expenditure peculiar to certain ministries –

as set out in the instructions of the relevant ministries

(f) When an account is in arrears for more than three months –

that it has been settled before.

H B 0208. Should it be found that a certificate for one reason or another is defective, or if
reasonable ground exist to doubt the validity thereof, the relevant document
shall be returned to the certifier who shall effect and initial the necessary
amendments. Although certificates should not readily be doubted, it
nonetheless shall remain the duty of the persons who check them to conduct
the necessary inquiry if a certificate, in their opinion, does not agree with the
facts.

H B 0209. An initial or advance payment, in accordance with a contract for written

agreement, shall not be viewed as an advance, but be accounted for as a direct
liability against the relevant vote or service, and a voucher for such payment
shall –

(a) reflect the total amount payable in terms of the contract or agreement;

(b) reflect the total amount of all previous payments in accordance with
the contract or agreement:
 (c) reflect the total payments to date, including the payments made by
means of the voucher;

(d) reflects the balance owing; and

(e) be confirmed by means of a certificate from a duly authorized person

that the supplier is entitled to payment in accordance with the contract
or agreement.

H B 0210. Payments for supplies or services or for works done in terms of a contract or
agreement, shall be confirmed by means of certificates from the authorized
ministerial persons that such payments are in accordance with the conditions
of the contract or agreement and, where applicable, that the work to the value
of the amount to be paid has been duly completed.

H B 0211. Where services of professional consultants are used, such as consulting

engineers or quantity surveyors who, on behalf of the Accounting Officer,
exercise control and supervision over specific works which have been given
out on contract, a certificate from such consultants that an advance payment in
terms of the contract has become payable, may be accepted for payment
purposes, subject to the provisions of T. I. H B 0213.

H B 0212. Any final payment at the completion of contract shall, in addition to the
certificate referred to in T. I. H B 0212, be supported by a certificate from a
duly authorized person in the ministry to the effect that the provisions of the
contract have, in every respect, been duly complied with.

H B 0213. Without the approval of the Treasury a contract or agreement shall not be
amended to the detriment of the State.

H B 0214. All claims shall be checked and, if found to be in order, be settled as soon as
possible, and no settlement shall be delayed in order to avoid exceeding a
main division or a vote, taking into account the provisions of section 9 (1) (b)
of the Act.
H B 0215. Payments shall only be made to persons to whom they are due or to their duly
authorized representatives. Paying officers shall ascertain whether the
relevant representatives are authorized by power of attorney or other proper
authority to receive such payments.

H B 0216. Should an error or overcharge occur on an invoice or in a claim, or if such

invoice or claim contains an item which may not be accepted as a liability
against State funds, or if a voucher differs from the account presented, the
correct amount due shall be paid and the supplier or claimant notified
accordingly.

H B 0217. Where requisitions, invoices or statements comprise the supporting documents

to payment of a voucher, full particulars shall be provided on the voucher to
ensure that the expenditure can be identified should the requisitions, invoices
and statements become detached or be removed.

H B 0218. After payment the relevant supporting documents shall be marked as follows:

(a) In the case of a computerized system and cash payments, the voucher
shall be stamped as “Paid”.

(b) In the case of a manual system being followed, payment shall be

stamped as “Paid” and the cheque number and date shall be written on
the voucher.

H B 0219. All payments made in favour of other institutions shall, where possible, be
recovered during the same month.

H B 0220. The granting of financial assistance, including the payment of grants-in-aid

and contributions to institutions, boards, committees or other public bodies or
persons, is subject thereto and dependent thereon that the beneficiary
organizations, bodies or persons submit audited financial statements after the
close of the financial year, and furnish other relevant information to the
Accounting Officer regarding the application of the financial assistance,
together with any other statements and information which the Accounting
Officer may require, unless exemption for such submission has been granted
by the Treasury. Before financial assistance is granted in any year, the
 Accounting Officers have to ascertain whether the conditions with regard to
the assistance of the previous year, have been complied with by the
organizations, bodies and persons, that continued assistance is still necessary
and that the case is still meritorious.

H B 0300. Receipts by beneficiaries

H B 0301. The beneficiary’s receipt for any amount paid in cash shall be obtained on or
attached to the voucher. When a separate receipt is attached, a note to the
effect shall be made on the voucher. Where payments are made by cheque,
the number and date of the cheque shall, in the case of manual systems, be
written on the voucher, and in the case of a computerized system the coupling
of the voucher and the cheque shall be effected in the manner approved for
that system.

H B 0302, Any alteration on a receipt obtained for a cash payment shall be signed by the
person issuing the receipt.

H B 0303. If a beneficiary to whom a cash payment is made is unable to sign his name,
he shall, when payment is made, affix his mark or thumb-print to the receipt or
voucher in the presence of the paying officer and another person in the employ
of the State or, should such a person not be available, in the presence of
another responsible person. Such other person shall sign the receipt or
voucher at the time of payment as witness to the payment and the mark or
thumb-print.

H B 0304. Where the use of the “tally system” or similar system of payment has been
approved by the Treasury, the signatures, marks or thumb-prints of employees
may be dispensed with but at least one person in the employ of the State or
another person of highest possible status shall be present while payments are
made by the Paymaster. Such witness shall affix the following certificate to
the voucher and sign and date it:
 “I/We certify that the persons mentioned in this list, ..................... in number,
have been paid in my/our presence the amounts opposite their respective
names, which add up to ............................ (N$...............), except where
indicated that the amounts were unclaimed and deposited.”

H B0305. Receipts in respect of cash payments relating to claims for subsistence and
other expenses shall be obtained as follows. In respect of –

(a) an advance, for the full amount of the advance;

(b) a final payment, only for the amount paid out to the claimant once the
advance has been deducted.

(c) a claim where an advance was not made, for the full amount of the
claim.

Should payments be made by cheques, the provisions T. I. F B 0602 shall

apply.

H B 0400. Orders and official order forms

H B 0401. The Accounting Officers or persons designated in writing by him shall appoint
responsible and trustworthy persons to issue order forms for whatever
purpose. Persons thus appointed shall satisfy themselves that the order has
been carried out according to contract or that Tender Board exemption has
been obtained, that the ministerial Economizing Committee’s recommendation
and Treasury approval, where applicable, have been obtained and that the
particulars thereof have been noted on the order form.

H B 0402. Orders for the purchase of provisions, supplies and essentials, and requisitions
for the rendering of services shall only be made on the prescribed forms
approved by the Treasury and such forms constitute an essential part of any
vouchers which are submitted in support of payment. Where a continuous
service, such as the supply of water and electricity, is undertaken by a local
 authority, order forms shall not be required. In such cases appropriate
ministerial records shall be kept to prevent double payments.

H B 0403. When supplies or services are urgently required and orders are placed by
telegram or telephone, the order form number shall be provided to the
supplier. The official order form shall then, as soon as practicable after the
order has been placed, be sent to the supplier.

H B 0404. Where the issue of an official order form for the supply of goods or services
has been neglected and the omission was only discovered later, the order form
shall nonetheless be completed to prevent double payment. In such cases the
supplier’s copy, once it has been duly endorsed, shall be safely retained in the
order book under the date on which the goods were purchased, and an
appropriate note shall be entered on the order book copy.

H B 0405. The payment copy of the order form shall be kept in the issuing office until the
supplies or services ordered or requested are received or delivered, and the
necessary certificates of receipt shall then be completed and the vouchers be
forwarded for acceptance and payment.

H B 0406. To prevent double payments in cases where the payment copy of an order
form has been mislaid, the following procedure shall be followed unless
otherwise prescribed for computerized systems:

(a) A pro forma voucher with all the particulars which appear on the
missing order form shall be forwarded by the issuing office to the
recipient of the goods or services to certify that the goods were
received and were in accordance with the order, or that the services
were satisfactorily carried out, should that indeed be the case.

(b) When the certified form is received by the issuing office, the book
copy of the order form shall, in addition to the requirements of T. I. H
B 0407, be endorsed as follows”

“Original payment copy mislaid – not yet paid”

 (c) Thereafter a photocopy or a duplicate of the book copy shall be used to
serve as a payment copy and the certified form shall be attached
thereto as proof that the order has been executed and, together with the
invoice, shall be submitted for payment.

H B 0407. Order form books shall be inspected at regular intervals to ensure that all
accounts have been received and forwarded for payment. The number of the
cheque, or the date on which the account was forwarded for payment or the
date on which the account was finally settled or balanced, shall be endorsed on
all office copies or order forms issued.

H B 0500. Advance and claims in respect of subsistence and other related incidental
expenditure

H B 0501. The provision of T. I. H C 0100 to H C 1001, where applicable, shall apply

mutatis mutandis to the payment of subsistence or other related expenditure.
Appropriate records shall be kept to prevent double payment of claims or parts
thereof.

H B 0502. Advances in respect of subsistence and other related expenditure may be made
at the discretion of the Accounting Officer or a person or incumbent of a post
authorized in writing by him. Provided that an advance shall not exceed the
estimated expenditure for the period of his anticipated absence. Provided
further that where the period of absence exceeds one month, the advance shall
not exceed an amount equal to the estimated expenditure for a period of 30
days, except in the event of a trip abroad in which case a realistic advance may
be granted.

H B 0503. Where circumstances warrant it, the Accounting Officer, or a person or the
incumbent of a post authorized by him in writing, may at his or her discretion
grant standing advances in respect of subsistence and other related expenditure
subject to the limitations of T. I. H B 0502. Provided that, once the necessity
for an advance thus approved and paid, falls away, it shall be repaid
immediately.

H B 0504. Standing advances in respect of subsistence and other expenditure shall be

reviewed at least on 30 September and 31 March of every year to establish
 whether the necessity thereof still exists. The Accounting Officer shall furnish
the Auditor-General with the following certificate together with the
appropriation accounts at the end of each financial year:

“I certify that each standing advance in respect of subsistence and other

expenditure as on 30 September and 31 March of the ……………… financial
year has been reviewed, that each was authorized in terms of the provisions T.
I. H B 0503 and that the necessity of each advance on the dates mentioned
still existed.

H B 0505. A claim for subsistence and other anticipated expenditure shall be submitted
within 30 days after a person returned to his headquarters and monthly by a
person who is elsewhere for a long period. Advances which are not standing
advances shall be set off against claims for subsistence and other expenditure,
and should claim be less than the advance, the difference shall be repaid
immediately by the relevant person.

H B 0506. Where a person neglected to submit a claim for subsistence and other
anticipated expenditure within 30 days after he returned to his headquarters or
monthly by an official who is elsewhere for a long period, the outstanding
amount on an advance against his claims shall be deducted monthly from
his/her salary starting from the next month. The amount deducted shall not
exceed 25% of his monthly salary.

H B 0507. Unless otherwise provided, all subsistence and other expenditure which is
incurred by a person in any respect, shall be defrayed from the budget vote or
main division from which that person’s salary is paid.

H B 0508. Persons working for the Public Service who serve as members of boards,
committees, or other bodies whether or not constituted by law or deed of
agreement, shall be paid subsistence and other expenditure in terms of the
Public Service Regulations and that expenditure shall be dealt with according
to Chapter N of the Treasury Instructions.
H C 0000. SALARIES, WAGES AND ALLOWANCES

H C 0100. Letters of advice in respect of salaries, personnel, ect.

H C 0101. Letters of advice in respect of salaries, wages and allowances shall be

prepared in duplicate by the Personnel Sections at ministries and serial
numbers for each financial year shall be allocated thereto. The original shall
be forwarded to the Salary Sections of the ministries and the duplicate shall be
kept for record purposes by the Personnel Sections. Errors which are noticed
by the Salaries Sections of the ministries on letters of advice, shall
immediately be brought to the attention of the Personnel Sections.

H C 0102. Care shall be taken at ministries that letters received from their Personnel
Section concerning salary advises are in strict numerical order. If letters of
advice are not numbered or if numbers are lacking, it shall immediately be
brought to the attention of the Personnel Section.

H C 0103. The person responsible for the salary register at a ministry shall execute the
authority which is granted in a salary-advice letter by entering all of the
required particulars in the register. The salary-advice letter shall then be
signed and dated by him and handed over to the supervisor.

H C 0200. Salary-register

H C 0201. Pages of the salary register shall be kept by ministries in strict alphabetical
order according to office, section or any other grouping which may be
necessary.

H C 0202. The supervisor shall ensure that the particulars contained in the salary-advice
letter are correctly entered in the salary register, and shall sign and date the
letter of advice. He shall also satisfy himself that the calculations which had to
be made, are correct.
H C 0300. Pay sheet

H C 0301. Pay sheets shall be compiled in strict alphabetical order according to office,
section or any other grouping which may be necessary, in accordance with the
particulars in the salary register, and the amounts shall thereafter be added and
cross-balanced. No lines may be left blank between names on the pay sheet
and in cases where only a part of the list is used, the unused part shall be ruled
off by means of a broad horizontal line directly under the last entry. The totals
shall be entered in the line immediately underneath the last name which
appears on the pay sheet. The person who compiles a pay sheet shall note the
following on each page of the pay sheet:

“Pay sheet compiled by …………………………………”

H C 0302. The gross salary, wages or allowances shall be indicated on the pay sheet.
With the exception of deductions referred to in T. I. H D 0000 and amounts
owing to the State, deductions from salaries shall not be permitted without the
specific approval of the Treasury.

H C 0303. Pay sheets shall be checked by at least one person once they have been
compiled. The supervisor shall –

(a) verify that accuracy of the particulars which appear on the pay sheet by
comparing them with the relevant salary registers, wage cards or
similar records; and

(b) Check the totals in the various columns as well as the cross-cast on
each page.

H B 0304. The total gross amount which appears on the pay sheet shall be debited to the
budget vote, and the deductions shall be credited to Suspense Accounts for
deductions except ministerial revenue which is credited directly to revenue
heads. Payment of the deductions will be effected as debits to the last-
mentioned accounts.
H C 0400. Certificates to be furnished on pay sheets

H C 0401. Where computer systems are not used, the following certificates shall be
furnished on all pay sheets:

(a) Salary sheet prepared by ……………………… Designation

………………….. Date …………………………

(b) Salary sheet compared with wage record and cross-cast checked by
……………………….. Designation …………………… Date
………………………

(c) I certify that the persons named in this list were actually employed
during the period specified, that the salaries have been duly authorized
and that the pay sheet has been checked in all respects.

Official in charge …………………………………….

(d) The net amounts shown on the pay sheet were placed in the relative
envelopes and paid out by:

Official in charge …………………………………….

(e) When payment is made in accordance with T. I. H B 0303 (persons

unable to sign their names):

We certify that the above marks were made by the persons to whom
the amounts, as shown opposite their respective names, were paid.

Witness ……………………………… Date.............................. .

 (f) When payment is made in accordance with the tally system (Treasury
Instruction H B 0304):

We certify that …………………. (number) persons named in this list

were paid, in our presence, the amount shown opposite their names and
that the total amount is N$ ……………………………..

Witness …………………………………..Date...................................

H C 0402. Where computer systems are used, the following certificate shall be furnished
by the person in charge of the office, division or section, on all pay sheets:

(a) The net amounts shown on the pay sheet were placed in the relative
envelopes and paid out by ……………………………….

(b) The net amounts shown on this pay sheet, were paid out in the
presence of …………………………

(c) I certify that the salaries, wages and allowances of the above-named
persons have been duly authorized ……………………….

(d) I certify that, unless otherwise indicated, the above-named persons

were employed during the periods stated ………………………..

H C 0403. In accordance with T. I.’s H C 0401 (b) and H C 0402, pay sheets shall not be
certified before the last day of the month or, in case of payments in accordance
with the provision of T. I. H C 0602, before the last day of the period in
respect of which the payment is made.

H C 0500. Manner of paying salaries, wages and allowances

H C 0501. The salaries, wages and allowances of the groups of persons shall be paid as
follows:
 (a) by crediting only the beneficiary’s personal account at a bank or
building society approved by the Treasury;

(b) where (a) is not possible, by issuing a cheque; and

(c) where none of the aforementioned methods are considered desirable,

payment may be made in cash.

H C 0502. The payment of salaries, wages and allowances in cash shall be made in the
presence of a second person, by a person other than the one responsible for the
compilation and checking of the pay sheets.

H C 0503. Where cash payments are made, a cheque for the precise net total amount
payable shall be drawn in favour of the head of the office in his official
capacity.

H C 0504. When salaries, wages and allowances are paid out in cash, a senior person of
the office, section or division in respect of which the payment is made, shall
be present to identify the persons who are paid.

H C 0505. In respect of cash payments, the paying officer shall obtain the recipient’s
signature on the pay sheet and shall ensure that the latter’s identity has been
ascertained before handing the money to him. The recipient shall verify the
money in the presence of the paying officer.

H C 0506. If a person requires that his salary, wage or allowance be deposited to the
credit of his personal account at a bank or building society, he shall complete
form ZO/2221(4) forward it to the salary office. Provision is made on form
ZO/2221(4) for the bank/building society to affix its stamp in confirmation
that the correct account number appears on the form.
H C 0507. Where salaries, wages or allowances are deposited to the credit of a person’s
account at a bank or building society, it is not necessary to obtain a receipt
from the recipient; provided that –

(a) a form ZO/2221(4) has been completed by the said person;

(b) a list or similar document, as referred to in T. I. H C 0508, endorsed by

the bank or building society, is attached to the payment voucher; and

(c) the amount is deposited to the credit of the account only of the person
named on the payment voucher or, where applicable, that of a spouse.

H C 0508. In order to satisfy the requirements of T. I. H C 0507, a list or similar

document shall be compiled in duplicate which reflects that period in respect
of which the payment occurs, the names of the persons, the numbers of their
personal accounts and the amount which is to be credited to each account.
This list, together with a cheque for the full amount payable to the relevant
bank or building society and which is dated for the day of payment, shall be
forwarded to the relevant institution with the request that the duplicate list,
duly endorsed to the effect that the amounts were received and credited to the
accounts specified, shall be returned to the issuing office.

H C 0509. Persons whose salaries are deposited do not receive any tangible evidence that
their salaries have indeed been deposited, but they may have access to the pay-
sheet and the endorsed list from the bank or building society, should such
confirmation be required.

H C 0510. When the salary, wage or allowance due to a person is claimed on his behalf
by another person, the paying officer shall demand that a written cession,
power of attorney or authority be produced in support of the claim and shall
ensure that such cession, power of attorney or authority has in all respects
been executed in an adequate and lawful manner. The special power of
attorney form Z 55 may be used for this purpose. The nature of the authority
by virtue of which such a claim is paid, shall be indicated on the document and
the authority shall, where possible, be attached or if not, a responsible person,
but not the paying officer, shall certify that it has been produced.
H C 0511. Official receipts shall be issued in respect of all cash recoveries from salaries,
wages and allowances.

H C 0512. No salary, wage or allowance shall be paid to a person who has been
transferred from one ministry to another ministry unless a certificate is
received of the last payment from the ministry from which he was transferred.
Copies of all stop orders must be attached to the last payment certificate.

H C 0513. Immediately once the cash payment of salaries, wages and allowances has
been settled the certificate referred to in H C 0400 shall be completed.

H C 0600. Days of payment

H C 0601. Unless the Treasury determines otherwise, payment of salaries takes places on
the last working day of the month.

H C 0602. Salaries are not payable before the days of the payment specified in T. I. H C
0601 above; provided that advances against salaries, limited to the net amount
earned, may be authorized by the Accounting Officer under extraordinary
circumstances; provided further that such advance shall be recovered from
the next ensuing payment of salary. The Accounting Officer shall also see to
it that all the stop-orders and deductions against salaries are taken in
consideration before an advance on an official’s salary is authorized.

H C 0700. Rectification of errors

H C 0701. Rectifications in respect of salaries, wages and allowances which have been
drawn erroneously or excessively as a result of late letters of advice, ect., shall
be effected by means of journal entries. The reasons for the entries shall
always be self-explanatory and shall state the number and the date of the
official receipt issued in respect of the relevant deposit. The journal entry
shall be checked and initialled by a senior person.
H C 0702. Where a person’s emoluments have been included for the full month on a pay
sheet and an advice or provisional information is received before or on the
payment day that his services were terminated from a date earlier than the last
day of the month, the following rectification procedure shall be followed:

(a) Enter the word “DEPOSITED” in red ink on the pay sheet in the space
for the recipients signature or, if the pay sheet is not available, issue an
instruction per official letter or telegram that the net salary must be
deposited.

(b) Credit the vote with the amount deposited.

(c) Compile a supplementary pay sheet in respect of the correct period and
recoup the necessary deductions or adjusted deductions (mostly
pension contribution).

(d) The supplementary pay sheet shall be handed to the supervisor who
shall ensure that the requirements above have been complied with and
that the calculations are correct. Thereafter he shall sign the
supplementary pay sheet.

H C 0800. Unclaimed salaries or wages

H C 0801. “Unclaimed salaries or wages” arise as a result of the fact that the official to
whom a salary or wage is payable could not be present to receive it on payday.
Unclaimed salaries/wages only come into question where an official receives
his remuneration in cash and represent the net amount which appears on the
pay sheet.

H C 0802. The amount is respect of “leave without payment (LWP)” as set out in the
Government Service Regulations, shall be recovered from the
officer’s/employee’s salary/wage.

H C 0803. In the case of computerized systems the necessary salary sheets are provided
by the salary sections of each ministry.
H C 0804. Should it happen that an officer or employee not be present on payday to take
receipt of his salary or wage, the pay-clerk shall write “unclaimed” against the
relevant official’s name on the pay sheet.

H C 0805. Once payment has been settled, the pay-clerk compile a list of unclaimed
salaries/wages (form no. 0/38(4)) in duplicate and the date and number of the
receipt shall be entered on the pay sheet in red ink against each separate
amount which has been deposited.

H C 0806. The receipt which is thereupon issued shall be attached to the list of unclaimed
salaries/wages (form no. 0/34(4)) and the date and number of the receipt shall
be entered on the pay sheet in red ink against each separate amount which has
been deposited.

H C 0807. The receipt, together with the first copy of the list of unclaimed salaries/wages
(form no. 0/38(4)) shall, as soon as practicable, be handed over to the salary
section of each ministry or whilst the second copy of the list shall be attached
to the original pay sheet for safekeeping by the relevant point of payment.

H C 0808. Should an officer/employee enquire about the receipt of his salary/wage once
it has been deposited as unclaimed, the pay-clerk of the relevant point shall
withdraw the salary/wage of the office/employee by completing form 0/32(4)
(withdrawal of unclaimed salary/wage) in duplicate once the particulars have
been compared with the deposit of the unclaimed wages per form 0/38(4)
(unclaimed salaries/wages return).

H C 0809. The first copy of the form 0/37(4) shall be submitted as soon as practicable to
the salary section of each ministry for the issue of a cheque.

H C 0810. The second copy of form 0/37(4) shall be attached to the relevant pay sheet
and copy of form 0/38(4) and be safely kept for inspection purposes.
H C 0811. Ministries shall specify as such on their forms 0/325 the amounts which have
been deposited as “Unclaimed Wages” and shall indicate the receipt numbers
which relate to the unclaimed wages.

H C 0812. All unclaimed salaries/wages shall be accounted for at close of business on

payday unless the Treasury determines otherwise.

H C 0900. Mechanized system

H C 0901. Where mechanized systems (excluding computer systems) are operative, the
procedure outlined in this Chapter shall be applied mutatis mutandis to the key
system as well as the punch-card system with the exception that section or
group control accounts shall be introduced. All operations on such control
accounts shall be carefully monitored by the checking officer who shall
compare the salary advice letters mentioned in T. I. H C 0101 with the entries
in the relevant control accounts. The checking officer shall also ensure that
the totals of the pay sheet coincide with those of the relevant control accounts.

H C 1000. Recovery of excess payments

H C 1001. Provided that it can be organized to the satisfaction of the Accounting Officer,
excess payments of salaries, wages and allowances may be recouped by means
of monthly instalments within a maximum of 12 months, calculated from the
date on which the relevant person was informed in writing of the excess
payment. In determining the period of payment, the person’s financial
position shall be duly taken into account and should it be found that more than
12 instalments are justified, authorization from the Treasury shall be obtained.
H D 0000. STOP-ORDERS AND PAYING OVER SALARY DEDUCTIONS

H D 0100. Stop-orders and stop-order facilities

H D 0101. By virtue of the stop-order system an officer or employee may request his
Accounting Officer to deduct monthly amounts from his salary or wage for
purposes approved beforehand by the Treasury and to credit specific
beneficiaries.

H D 0102. Stop-order facilities are granted by the Accountant General upon consideration
of the conditions which the Treasury lays down in this regard.

H D 0103. General authorization for stop-order facilities is granted for:

(a) life or accident insurance policy premiums;

(b) funeral insurance policy premiums;

(c) short-term insurance premiums;

(d) life insurance premiums;

(e) the collection of interest and capital redemption payments in respect of

an approved Public Service housing loan scheme;

(f) rental payable to ministries;

(g) the collection of monthly membership fees of a personnel association

which is officially recognized by the Public Service Commission;

(h) the collection of monthly membership fees payable by members of the

PARMED and NUMED 850 PLAN medical aid societies;

(i) deductions in favour of a saving account with the Post Offi

 (j) deduction in favour of the Police Mess:

(k) the collection of monthly membership fees payable by members of the

Public Servants’ Medical Aid Scheme;

(l) the collection of monthly membership contributions payable by

members of the assistance fund of the Namibian Police;

(m) the collection of monthly membership fees payable by members of an

aid society of an approved personnel association or an aid association
prescribed under special circumstances by the Treasury. Provided that
the deductions associated on approved personnel association are
stopped as soon as the personnel association is no longer recognized by
the Public Service Commission;

(n) deductions in respect of a court order or the Income Tax Act.

(o) the collections of monthly contributions payable by members of the

Nurses Association in favour of the group life and deduction saving
plan;

H D 0104. Deductions shall be made –

(a) on behalf of companies for business other than life assurance or

accident insurance; or

(a) in respect of savings, building or aid societies (with the exception of

those prescribed above by the Treasury), or in respect of contracts or
business entered into or undertaken by such societies, irrespective of
the name of the company or whether the premiums, etc. include one or
other form of life insurance in the payment.

H D 0200. Procedure for the submission and payment of stop-orders

H D 0201. The following procedure shall be followed in respect of the different

categories, of deductions:
 (a) Insurance premiums

A stop-order shall be submitted by the insurance company concerned.

The monthly deductions shall be paid over to the insurance company
concerned after administration fees have been deducted.

(b) Subscriptions to societies and other organizations:

A stop-order shall be sent to the department concerned by the society

or other organization. The total monthly deductions shall be paid over
to the society or other organizations concerned.

H D 0202. Complete analysis and reconciliation statements which indicate the names of
the persons in respect of whom deductions have been made, the amounts
deducted and the policy, account or reference number concerned shall be
drawn up in duplicate each month in respect of each insurance company,
society or other organization in whose favour the deductions have been made.
The original shall be sent to the organization concerned together with the
cheque and the copy shall be kept as part of the payment voucher.

H D 0300. Stop-orders for insurance premiums

H D 0301. The form and contents of stop-orders for life insurance or group short term
insurance schemes shall be approved by the Accountant General.

H D 0302. Only in cases where new insurance is being taken out, heads of offices or
divisions shall authorize the acceptance of stop-orders by signing the
“Certificate of Responsible Officer” on the stop-order form. Where changes
to the amount of the premium are involved which arise due to tariff
amendments or when a request is received for the amendment of the insurance
in terms of the policy, the “Certificate of Responsible Officer” is not required.

H D 0303. Except in cases where a policy is reinstated or amended, a person who cancels
a stop-order after the period of irrevocability of 12 months has expired, shall
not be allowed to execute further stop-orders for a period of 12 months after
 the cancellation date. Provided that a cancellation as a result of a
misrepresentation of the terms and conditions of the policy by the insurance
company or its representatives, or as a result of the liquidation of an insurance
company, shall be exempted from this condition.

H D 0304. An amount equal to 2,5% of the deductions in respect of premiums of

insurance policies shall be deducted from the collections and deposited in
Revenue.

H D 0305. Care should be taken to ensure that all deductions are made in accordance with
the stop-orders supplied by the insurance companies and that premiums are
paid over in the month in which they are payable. If, by accident, a delay
should occur with a deduction or the paying over of a premium on the part of
the State, the State shall not be liable for such delay and it shall not detract
from a policy provided that the error is corrected not later than the month
following the month in which the premium was payable.

H D 0400. Recovery of incorrect payments

H D 0401. If the late receipt of a salary advice results in deductions being made in terms
of stop-orders and paid to the organizations concerned after the date on which
a person resigned or absconded or was dismissed, and the salary or wage
payable to him is not sufficient to cover the deductions, the amounts shall be
deducted from future payments to the organizations concerned. If the amount
of such a future payment is too little to cover an incorrect payment, the latter
shall be reclaimed from the organization concerned.

H D 0500. Dealing with deductions from salaries

H D 0501. Accounting Officers shall see to it that all amounts deducted from salaries,
wages and allowances are paid to the departments or organizations concerned
to whom such amounts are due, within the month or as soon as possible after
the end of the month in which the deductions were made.
H D 0600. Dealing with pension and medical aid scheme deductions

H D 0601. Pension and medical aid scheme deductions and payments shall be dealt with
as set out in the relevant chapter of the Public Service Personnel Code.

H D 0602. Accounting Officers shall submit the following certificate together with the
annual appropriation account to the Auditor General.

“I certify that the requirements regarding pension and medical aid scheme
deductions, where applicable, were met in all respects.”

H E 0000 PETTY CASH

HE 0101 When a sufficient need exists in an office or division to have ready cash for
the immediate payment of small expenses, the written approval of the
Accountant General, shall be obtained to create petty cash facilities.

H E 0102 The funds for a petty cash shall be deemed to be advances which have to be
accounted for monthly to the Financial Adviser and until such an allowance is
accounted for, a petty cash payment shall not be treated as a final liability.

H E 0103 The following instructions shall be followed:

(a) The head of the division or office concerned shall charge a responsible
person in writing with the keeping of a petty cash register and the said
person shall immediately enter all payments and reimbursements in the
petty cash register.

(b) A corroborative voucher shall be obtained for each payment.

(c) No private cheques shall be cashed from the petty cash without the
Treasury’s approval. (See T.I. H G 0102)

(d) Petty cash money shall be kept separate from other State money but not
necessarily in separate vaults.

(e) The Petty cash register shall be balanced monthly, and checked and
controlled against the actual cash on hand by the head of the division or
office concerned or by a person appointed by him in writing.
 (f) When a person who keeps Petty cash is discharged from his duties, the
money shall be checked carefully by the person taking over the duties
and, where possible, another independent officer.

(g) Petty cash money shall only be used for State expenditure.

H E 0104 Accounting Officers shall submit to the Accountant General as the end of each
financial year the following certificate for each Petty cash advance for which
approval had been granted:

“I hereby certify that the cash on hand and the amount of vouchers as on 31
March .............balanced with the approved amount advanced of N$..............

H F 0000 PRIVATE MONEY, PRIVATE BANK ACCOUNTS AND THE

CASHING OF PRIVATE CHEQUES

H F 0101 Unless approved by the Treasury, no private money shall be deposited in an

official bank account or State money in a private bank account, and keeping
private money in a state vault or strong-room or any official place of safe-
keeping shall be prohibited.

H F 0102 Unless approved by the Treasury, no state money shall be deposited in a

private bank account.

H F 0103 Unless approved by the Treasury, the keeping of private money in a state vault
or strong-room or any other official place of safe-keeping shall be prohibited.

H F 0104 State money shall not be used to cash private cheques unless standing
Treasury approval is obtained. Treasury approval will normally only be given
if no banking facilities are available in the immediate vicinity.
H G 0000. PAYMENTS ON BEHALF OF OTHER ORGANIZATIONS

H G 0101. Payments made by a ministry as agent on behalf of another organization, shall

be claimed from the principal with as little delay as possible, preferably in the
same month in which the expenditure was incurred. Such claims shall, where
possible, be accompanied by the original vouchers. The vouchers relating to
such claims shall be submitted in duplicate by the agent ministry for payment.

H G 0102. Claims for payments made on an agency basis shall be taxed with the
overheads as approved by the Treasury. This overheads levy shall be credited
to a specific revenue item when adjusting the claim.
J: CONTROL AND DISPOSAL OF SECURITIES, TRUST MONEYS,
STAMPS, FACE VALUE AND OTHER FORMS WITH A POTENTIAL
VALUE

J A 0000 SECURITIES TO THE STATE

J A 0101 Definition

J A 0102 For the purposes of this instruction the word “security” shall mean any
document given as warranty or guarantee with regard to debt to the State, the
fulfilment of a contract, or for any other purpose.

J A 0200 Safe-keeping

J A 0201 All securities kept in a ministry or office shall be kept in a vault or strong-
room but the Accounting Officer may authorise that a security which cannot
be converted into cash may be kept in safe-keeping in another manner.
Securities in cash shall be dealt with according to T.I G C 0000.

J A 0300 Appointment of responsible person and register of securities

J A 0301 An Accounting Officer or one or more persons appointed by him in writing

shall be responsible for the safe-keeping of securities kept in the ministry
concerned.

J A 0302 A person responsible for the safe-keeping of securities, shall keep a register
containing the following details:

(a) Serial number (which shall also be indicated on the security);

(b) Date of issue of the security;
(c) Date of receipt;
(d) Period of validity of security;
(e) Period for which security is required;
(f) Nature of security;
(g) Purpose of security;
(h) By whom given and in whose favour;
(i) Issued under which act, regulation or authorization;
(j) Amount or estimated value of security;
(k) Names and addresses of sureties;
(l) Date and details of exemption, replacement, amendment or
cancellation;
(m) Departmental reference;

J A 0303 The serial number of a security kept in respect of a loan, advance or debt, shall
also be indicated on the page of the account concerned in the ledger or register
of loans, advances or debts.
J A 0400 Investigation of securities and certificates to Auditor General

J A 0401 An Accounting Officer or the persons appointed by him in writing shall see to
it that the securities under his or their control are investigated at least once
each financial year and make sure that –

(a) all securities are adjusted correctly and entered in the register of
securities;
(b) the amount or value of each security is sufficient in each case;
(c) no security stands in danger of becoming stale;
(d) no issuer of a document of security or guarantee, or a surety is
deceased or lacks contractual ability;
(e) the securities are generally in order

A certificate to confirm such investigation shall be included, dated and signed

in the register of securities.

J A 0402 Persons appointed as contemplated in Treasury Instruction J A 0401 shall

submit before 31 March of each year a certificate to their Accounting Officer
to the effect that the provisions of that instruction regarding securities under
their control were complied with during the past financial year.

J A 0403 After the closing of a financial year the Accounting Officer shall submit a
certificate to the Auditor General that the requirements of Treasury Instruction
J A 0401 were complied with regarding all securities under his control.

J A 0500 Return of Securities

J A 0501 A security may be returned to its issuer at his request as soon as the
obligations in respect of which it was given to the State has been fulfilled, or if
it has lapsed or expired. In such a case the entry in the register contemplated
in Treasury Instruction J A 0302 shall be cancelled. A note shall be made of
the date of cancellation.
J B 0000 TRUST MONEY

J B 0101 Definition of Trust money

Trust money is money taken into safe-keeping from a member of the public
while such a person is placed under supervision of a ministry or an authorised
person or cared for by the latter person or where the latter person acts as
guardian or agent to ensure the supervision of or caring for a member of public
or where the said authorised person acts in another manner under delegated
powers in his official capacity.

J B 0102 Trust accounts must be authorised by the Treasury and the money be deposited
in an account with a financial institution, taking into consideration the period
of safe-keeping.

J B 0103 Where a trust account is authorized by the Treasury on behalf of persons under
supervision or in custody, these accounts shall be administered by the ministry
concerned and kept separately in the books by the Ministry of Finance. If
necessary, a Petty cash shall be kept by ministries to cover smaller payments
under Treasury Instruction H F 0000.

J B 0104 The Accounting Officer actually receive the interest from the investment of a
Trust account every six months as divided on 31 March and 30 September and
record the interest accordingly.
J C 0000. STAMPS, FACE VALUE FORMS AND OTHER FORMS WITH A
POTENTIAL VALUE

J C 0100. Bulk stock

J C 0101. The Receiver of Revenue is responsible for the enforcement of the provisions
of the Stamp Duties Act and will arrange for the supply, sale and distribution
of revenue stamps and Accounting Officers shall ensure that all persons shall
comply with the provisions of the Act.

J C 0102. Bulk stock of postage and revenue stamps, receipts, licence, cheque, face
value forms and other forms with a potential value shall be kept in safes or
strong-rooms under control of persons appointed in writing for this purposes
as well as for distributing such stamps or forms.

J C 0103. The above-mentioned persons shall keep a stock register in which the quantity,
numbers and value of stamps and face value forms received and issued shall
be entered under each denomination, together with information which may be
necessary regarding these forms. At each receipt or issue this stock checked at
least once a month by the head of the office or by a person to whom this duty
is delegated. The stock register shall be signed and dated to indicate that this
verification was done. The stock register shall be kept in a safe or strong-
room.

J C 0104. The person mentioned in T. I. J C 0102 shall supply statements of all issues of
such stamps and forms monthly to the Auditor General and the Receiver of
Revenue.

J C 0105. Stamps, face value forms and forms with a potential value shall be issued on
request by the persons mentioned in T.I.. J C 0102 to receivers of revenue and
other duly authorised persons. Receipts shall be obtained from all persons to
whom issues are made.

J C 0106. All letters of advise in respect of issues of stamps, face value forms or forms
with a potential value received and all receipts for issues of such stamps and
forms shall be kept for inspection.

J C 0200. Reserve Stock

J C 0201. All persons, (excluding persons appointed for the purpose of distributing bulk
stock in accordance with T. I. J C 0102) charged with the safe-keeping of a
reserve stock of stamps, receipts, licence, cheque, face value forms or other
forms with a potential value or which are used for the acknowledgement of
receipts or payment of state money, shall keep a stock register in which the
quantity and numbers and value of stamps or face forms received or issued,
 and the information which may be necessary regarding forms with a potential
value, shall be entered under each denomination, and they shall account for
such reserve stock. Reserve stock shall be kept in a safe or strong-room and
be controlled by a person other than the person using the stamps or forms.
The stock register shall also be kept in a safe or strong-room.

J C 0202. Reserve stock of stamps and face value forms or other forms with a potential
value shall be kept at the minimum level required to satisfy normal needs. All
stock received shall be counted carefully and recorded immediately, and all
issues there from shall also be entered immediately and accurately. The entry
shall be validated by the signature of the person to whom it is issued, and the
controller mentioned in T.I. J C 0209 shall be notified of the issues.

J C 0203. The stock register of reserve stock shall be balanced regularly and verified at
least once a month on the basis of the stock on hand, by the head of the office
or by a person to whom this duty is entrusted. The stock register shall be
signed and dated to indicate that this verification has been done.

J C 0204 When receipt, licences, face value forms, cheques or other forms with a
potential value are entered into registers, persons charged with the safe-
keeping or use thereof shall check them thoroughly to ensure that the number
of forms taken in stock are correct. The re-issue of receipt books and other
face value forms between officers shall be restricted to the absolute minimum.
In all cases where there are such re-issues, full details shall be supplied to the
Auditor General in duplicate.

J C 0205. Receipts, licences, cheques, face value forms or other forms with a potential
value shall be numbered and supplied in the prescribed manner. These forms
shall be used in numerical order and the originals, copies and /or counterfoils
of cancelled forms and the book copies and/or counterfoils of used forms shall
not be removed from the books concerned, but kept for inspection.

J C 0206. When a person charged with the safe-keeping of the stamps and receipts,
licences, cheques, face value forms or other forms with a potential value is
relieved of his or her duties, his stock of stamps or forms shall be checked
thoroughly by the person taking over the duties. A transfer certificate shall be
completed and signed by the person transferring the stock of stamps and forms
and by the person taking over.

J C 0207. Issues of stamps and face value forms or other forms with a potential value to
counter clerks or to some other authorised person shall not exceed their
immediate needs and when these stamps or forms are not used they shall be
locked in a safe.

J C 0208. Counter clerks and all other authorised persons shall each keep a register of all
stamps and face valued forms or other forms with a potential value issued to
 them and when the daily control is done by the person responsible for
checking the daily cash, this register shall be submitted for inspection together
with the stamps and/or forms under their control.

J C 0209. The person appointed in writing to control the daily cash shall keep a register
of all receipt books and other forms as well as the reserve issued to counter
clerks.

J C 0300. Shortages and losses

J C 0301. Any shortages or surpluses of stamps and receipts, licences, cheques, face
value forms or other forms with a potential value shall immediately be
reported by the person responsible to the Accounting Officer who shall report
the matter to the Auditor General. Shortages of stamps at counters are
excluded.

J C 0302. Any loss of used counterfoils or copies as well as unused or cancelled receipts,
licences, cheques, face value forms or other forms with a potential value shall
be reported to the Treasury and the Auditor General. Request for the non-
submission of such forms for audit purposes, validated by a certificate from
the Accounting Officer that the moneys represented by the counterfoils and
copies are properly accounted for, and that no loss of state money occurred
must be handed in by the ministry concerned to the Treasury together with the
comments of the Auditor General, as well as the explanation given by the
officer responsible. If Treasury authorise that these forms may not be
submitted for audit purposes the ministerial register must be updated
accordingly. Used counterfoils or copies of the said forms are archives as
described in T.I. F E 0101 and shall be submitted for approval to the Director
of Archives in terms of T. I. F E 0201, after Treasury authorization has been
obtained for the non-submission thereof for audit purposes.

J C 0303. Any loss of state money resulting from the misuse of unused or cancelled
receipts, licences, cheques or face value forms or other forms with a potential
value, as well as any loss of stamps or postal orders or cheques shall be dealt
with in accordance with Chapter E of the Treasury Instructions.

J C 0400. Disposals, cancellations and returns

J C 0401. The stamping of revenue stamps on all articles as provided in provision (i) and
subsection (1) of section 5 of the Stamp Duties Act, 1968 (Act 77 of 1968,
shall be done in accordance with the conditions set out on page 230 of the
Stamp Duties Handbook.

J C 0402. Where, for some reason or other, it becomes necessary to cancel a receipt,
licence, cheque, face value form or other form with a potential value, the word
“CANCELLED” shall endorsed with a rubber stamp or in large letters in ink
across the front of the original form and the copies or counterfoils of the
 forms, and all such cancelled original forms, copies or counterfoils shall be
kept for inspection.

J C 0403. Before obsolete receipts, licences, face value forms or other forms with a
potential value are destroyed or in any other way disposed of, the Treasury’s
authorization shall be obtained.

J C 0404. If stamps or face value forms are spoilt by accident or are otherwise made
unsuitable for use before their issue, a report on the circumstances shall be
submitted to the Treasury and the Auditor General. The report to the Treasury
must be accompanied by the spoilt articles and if the Treasury is satisfied, it
may authorise that they be written off and destroyed.

J C 0405. The head of each office or institution who receives his stocks of receipts,
licences, cheques, face value forms or other forms with a potential value from
his head office, shall send a monthly return to his head office on form
0/369(4).
J D 0000. POSTAL AND DELIVERED ARTICLES

J D 0100. Receiving post

J D 0101. All postal articles shall be collected at the Post Office by a responsible person
and in the case of –

(a) Ministries hiring private bags, shall be transported in a bag sealed or

locked by Post Office officials;

(b) Ministries hiring Post Office boxes, shall be placed directly in a case or
bag supplied by the Ministry from the Post Office boxes and
transported.

On receipt of the post in the registration office or some other of the Ministry
the persons contemplated in T.1. J D 0204, shall determine whether the private
bag still is properly sealed or locked before the postal articles are removed.

J D 0102. A list or slip is respect of registered or certified postal articles is made out in
triplicate by the Post Office and the original placed in the post bag or Post
Office box of the Ministry concerned.

J D 0103. On receipt of the list or slip the persons contemplated in T.I. J D 0204 shall
enter the number of each registered or certified article and name of the
dispatch office in a register for registered and certified post, sign the original
list of or slip and collect the articles at the Post Office or have them collected
by a reliable person. All registered or certified articles shall be transported in
a lock container.

J D 0104. On receipt, articles shall be carefully checked against the list or slip to
determine whether all articles signed for were received.

J D 0105. The articles shall then be checked to determine whether they had been
tampered with. If so, the fact shall immediately be brought under the Post
Office official’s attention and he will arrange for his supervisor to be present
when an article that had been tampered with, is opened to determine the
contents thereof, whether something is missing and how to handle the case
from these.

J D 0106. The person referred to in T.I. J D 0204 shall open the articles and enter the
name of the sender and details of the content of the envelope or parcel in the
register opposite the numbers already entered in it. If the articles contained
remittances or negotiable instruments they shall be entered in the remittances
register.

J D 0107. All money and other negotiable instruments received through the post or by
delivery book, shall immediately be handed to the person appointed to deal
 with them and, where applicable, he brought into account. Acknowledgement
of receipt thereof shall be entered in relevant column of the remittance mister.

J D 0200. Remittance register and the opening of post

J D 0201. In each office where remittances or other negotiable instruments are received,
a remittance register as prescribed in T.I. J D 0203 shall be kept for entering
details of all remittances or other negotiable instruments received through the
post or by delivery book.

J D 0202. Before a remittance register is put into service, the head of the office or a
person appointed by him in writing shall see to it that all the pages are
numbered consecutively, and the person referred to in T.I.. J D 0205 shall, in
the course of this checking, verify that pages have not been removed from the
register.

J D 0203. The following details in respect of each separate item which has to be entered
in terms of T.I. J E 0201, shall be entered in the remittance register.

(a) Date of receipts;

(b) How received (by ordinary, certified or registered post or by delivery

book);

(c) From whom received;

(d) Address of sender;

(e) Nature of remittance;

(f) Received for what purpose;

(g) Amount of remittance (where applicable);

(h) Signatures of persons present at the opening of the post;

(i) Signature of person to whom it is handed;

(j) Number of receipt issued or any other way of disposal; and

(k) Signature of person responsible for checking the register for in terms
of T.I.. J D 0205, and the date of checking.

J D 0204. The duty to receive and open post and to enter in the remittance register details
of all remittances and other negotiable instruments received through the post
of by delivery book, shall be entrusted by the head of the office in writing to a
 responsible person. Where possible another person shall also be appointed in
writing to help with this task.

J D 0205. The head of office or a responsible person appointed by him in writing shall
check the prescribed remittance register at least once a week and ascertain that
all items entered therein have been dealt with immediately and properly and,
where applicable, brought into account, and shall sign his name and insert the
date in the last column of the register to indicate that all instructions have been
complied with.

J D 0206. Persons who received remittance or negotiable instruments which were

delivered by hand, shall verify the contents of the letter or parcel and, if it is
entered in a delivery book, sign the entry in the book to acknowledge receipt
and enter or have someone enter the remittances or negotiable instruments in
the remittance register.
K: CONTROL OVER AND DISPOSAL OF STORES, EQUIPMENT,
LIVESTOCK AND OTHER MOVABLE PROPERTY

K A 0000. STORES, EQUIPMENT AND LIVESTOCK

K A 0101. In this chapter, unless the content indicates otherwise –

(i) “board” shall mean a stocktaking board as designated in T.I. K A 0903;

(ii) “consumable goods” shall mean articles such as chemicals, paint, oil,
coal, fertilizer, foodstuff, bolts, screws, nails and parts which are
either consumed or lose their identity when used.

(iii) “equipment” shall mean all movable State property issued for use, or
which are in use, excluding consumable goods but including furniture
and equipment purchased for direct use, as well as library books;

(iv) “exempt articles” shall mean stores, equipment or livestock, (excluding

consumable goods) issued for use and which are utilized in such a way
that it is for the purpose of stocktaking, as intended in Treasury
Instruction K A 0901, impractical or uneconomical to verify and are
therefore exempt from stocktaking.

(v) “Ministry” shall have the same meaning as defined in section 1 of the
State Finance Act;

(vi) “official in charge” shall mean the official whom, in accordance with
his duty sheet, is placed in charge of all stores, equipment or livestock
of a specific stock control point, who is instructed to personally attend
to the receipt, safe-keeping, issue, disposal etc. of stores, equipment or
livestock at a specific stock-control point;

(vii) “receipts” shall mean all stores equipment and livestock received,
whether purchased, transferred, produced, manufactured, bred or
obtained in any way whatsoever;

(viii) “stock control point “ shall mean:

(a) a place either an office, building or structure where stores and

equipment are kept for either issue, loan or hire purposes; and

(b) a store or stores depot as referred to in T.I. K A 0101 (iii);

(ix) “stocktaking” shall mean the annual stocktaking of stores, equipment

and livestock at a stock-control point;

(x) “store or depot” shall mean a place where stores are kept for issuing;
 (xi) “stores “ shall mean all movable State property (equipment,
consumable goods, furniture, labour saving devices etc.) which is kept
in stock in a store or store depot and which is to be issued.

K A 0200. Purchases

K A 0201. Subject to any contrary legal provisions, purchases shall be made in

accordance with the Tender Board Regulations and the Treasury Instructions
or any other instructions as issued from time to time by the Treasury.

K A 0202. Purchases shall at all times be restricted to the essential and shall be done as
economically as possible.

K A 0203. Officials authorising the placing of orders and payment of accounts shall
satisfy themselves that there is a need for the stores, equipment or livestock,
that the expenditure is justified and that funds are available.

K A 0204. All purchases shall be made from the ministerial head office by the officer
responsible for purchases but outside offices may make local purchases with
the approval in writing of the Accounting Officer and subject to the
instructions of the Ministerial Economizing Committee.

K A 0300. Receipts

K A 0301. The official in charge shall be responsible for the accounting, custody and care
of all receipts of stores, equipment or livestock.

K A 0302. Repairable articles transferred by means of an issue voucher, shall be taken on

charge with a receipt voucher after they have been repaired (see KA 1113).

K A 0303. Where receipts are not supplied directly to a store or depot, the official
receiving the articles shall without delay provide the official in charge of the
store or deport with a receipt voucher in regard to the quality, quantity and
condition of such articles. The official signing for the receipts shall not be the
same official who approved the order for payment.

K A 0304. On receipt of stores, equipment or livestock, a receipt voucher shall be made

out immediately and recorded as intended in Treasury Instruction K A 1312.

K A 0305. When stores or equipment are delivered, the external condition of the
container or parcel shall be checked on receipt and anything suspicious shall
immediately be brought to the attention of the transporter where after the
container or parcel shall be opened in his presence and the contents checked.

K A 0306. If deficiencies or damages are found, the transporter shall endorse the delivery
note accordingly before the consignment is accepted.
K A 0307. A written claim in respect of lost, missing or damaged articles shall
immediately be instituted against the transporter concerned and a copy of this
claim shall be sent to head office.

K A 0308. Claims shall include transport costs on the article(s) concerned and the number
and date of the relevant delivery note shall also be stated in the claim.

K A 0309. If a claim is instituted for stores or equipment which were forwarded by a

supplier but not delivered, the supplier shall be notified in writing that a claim
has been instituted against the transporter and a copy of the letter shall be sent
to head office.

K A 0310. If no discrepancy is found with a consignment, receipt of the stores or

equipment shall be acknowledged immediately to the office which placed the
order.

K A 0311. When stocks are brought locally for a specific purpose to be consumed
immediately, they shall be received and taken into charge with a receipt
voucher and issued immediately with an issue voucher.

K A 0312. In those cases where ministries have in terms of legislation the power to take
possession of abandoned, confiscated, lost or unclaimed property or articles
any such property or articles become the property of the Government which
must be taken on charge in the ministerial register.

K A 0400. Control

K A 0401. An Accounting Officer shall from time to time satisfy himself that the
instructions and procedures regarding control over stores, equipment, livestock
and other movable State property are adequate and that any changes deriving
there from be submitted to Treasury for its approval. An Accounting Officer
shall in accordance with T.I. K A 1600 issue supplementary instructions to be
complied with in his ministry in relation to matters mentioned above.

K A 0402. An Accounting Officer shall submit to the Treasury for its approval, the
categories of stores which he wants to treat as consumable as well as the
articles, if any, which he wants to exempt from stocktaking (see definition T.I.
K A 0101 (xi).

K A 0403. Although certain articles can be classified as consumable because it will be

uneconomical or impractical for the purpose of stocktaking to exercise control
thereof after issue, Accounting Officers shall ensure that consumable stores
should not be used extravagantly, and that adequate control is maintained at all
times. Where possible, articles must be reclaimed and taken on charge at new
appropriate descriptions, when the function, necessity or use thereof ceased to
exist. (For example building materials and certain motor spares).
K A 0404. An official to whom stores and equipment is issued, shall see to it that it is
used efficiently, economically and only for the purpose for which it was
issued.

K A 0405. The Treasury’s approval shall be obtained if any movable State property is
used, borrowed or leased to another ministry or private concern or any official
for private use.

K A 0406. The official in charge of stores in a store or stores depot shall be responsible
for the receipt and storage of purchases as well as control over issues.

K A 0407. The official in charge of stores in a store or depot shall personally be in charge
of the keys thereof and no official other than the official appointed to be in
control of duplicate keys, shall be allowed to have duplicate keys of the store
or depot.

K A 0408. The official in charge of a store or depot shall be present in person when the
store or depot is unlocked and stores are issued and shall immediately lock the
store or depot thereafter. When articles are issued, the official(s) to whom it is
issued shall assume responsibility for control thereof.

K A 0409. Exempt articles are solely classified as such for the reason as set out in the
Treasury Instruction K A 0101 (xi) and therefore remain subject to all
Treasury Instructions related to control and disposal. Adequate control shall
therefore be exercised by means of a system to ensure that accountability can
at all times be established. This system shall at request be approved by
Treasury.

K A 0410. Exempt articles shall be reclaimed and taken on charge at new appropriate
descriptions when the function, necessity or use thereof ceased to exist.

K A 0500. Storage, custody and care

K A 0501. Stores shall be properly stored and arranged in such a way that handling,
checking and counting during stocktaking is facilitated.

K A 0502. Precautionary measures shall be taken against damages, losses or

deterioration in the condition of stores, equipment, livestock and consumable
goods. An official appointed in writing and responsible for the storage,
custody and care of stores, equipment, livestock and consumable goods, shall
ensure that buildings, premises and containers containing such articles are
effectively locked during his absence or secured as circumstances may
demand.

K A 0503. Additional arrangements must be made in regard to the safe custody of articles
of exceptional or potential value such as money, drugs, precious stones, radio
active materials and equipment such as radios, cameras, videos, etc. If the
 values of these articles are determined according to volume, the volume shall
be measured and recovered.

K A 0504. Stores of an inflammable or dangerous nature shall be stored and handled in

such a manner that persons or property or other stores are not endangered and,
if stored within the area of jurisdiction of a local authority, it shall be done in
accordance with the requirements of such local authority.

K A 0600. Losses and damages

K A 0601. Any loss of or damage to stores, equipment, livestock, consumable stores or

any other movable State property excluding discrepancies during stocktaking
or losses arising from normal handling or reasonable wear and tear, shall be
dealt with in accordance with Chapter E of the Treasury Instructions.

K A 0602. When it appears to be economically viable, all damages to stores, equipment

and consumable goods shall be repaired and the repair costs shall be a liability
against the vote of the ministry concerned. Repairs do not have to be
postponed until the amount of a loss or damage has been recovered.

K A 0603. Any loss the State may suffer as a result of improper storage, custody or care
may be recovered from the official responsible.

K A 0604. Any loss as a result of burglary, theft or fraud shall immediately be reported to
the nearest police station and the Financial Adviser shall immediately be
notified telephonically and followed up in writing so that a proper
departmental investigation may be instituted.

K A 0605. A list of missing articles shall be drawn up immediately and forwarded by the
official in charge of stores, equipment and livestock to the police and head
office together with a written report.

K A 0606. The final police report, after the ease has been concluded, shall be forwarded
to head office, who must submit it to Treasury together with the submission
for the disposal of the relevant property in accordance with Treasury
Instruction C A 0112.

K A 0700. Marketing of movable state property

K A 0701. All stores and equipment which can be marked and are not yet marked
appropriately shall be marked with the official Government marking.

K A 0702. All livestock which can be marked, shall be marked permanently in

accordance with the provisions of the legislation in this regard, to indicate the
Government’s right of ownership. Where the legislation does not provide for
a certain method of branding of certain types (categories) of animals, other
appropriate methods shall be used, e.g. earmarks, tattoos, etc.
K A 0703. When marked stores and equipment are disposed of in a manner other than the
issue thereof for Government’s use, it shall be re-marked to indicate that is no
longer State property.

K A 0800. Containers

K A 0801. All containers for which a deposit was paid or which have to be returned
according to contract, shall be accounted for and kept in a safe place according
to number and value, and shall be returned to suppliers as soon as possible.

K A 0802. Containers of value which are not returnable shall be kept for Government use
and accounted for according to either mass or quantity. If containers cannot
be used profitably, they shall be disposed of in accordance with T.I. K A 1000.

K A 0900. Stocktaking Board

K A 0901. Stores, equipment and livestock shall be subjected to stocktaking at least once
each financial year and the Accounting Officer shall submit the report thereon
(as intended in T. I. K A 0905) to Treasury for approval as soon as possible
after the stocktaking, but in any case within 30 days after the end of the
financial year concerned.

K A 0902. A register shall be kept in the head office of each ministry where stores,
equipment and livestock are kept in which the name of the stock control points
and the date of stocktakings are recorded. The Treasury and the Auditor
General shall be supplied with a return of all such stock control points under
the control of each ministry and the establishing and closing of stock control
points shall immediately be reported to the Treasury and the Auditor General.

K A 0903. An Accounting Officer shall in writing designate more than one competent
official, hereafter referred to as the Stocktaking Board, to take stock and report
its findings to him in a detailed report. Such reports shall be submitted to the
Accounting Officer in the form or manner prescribed by Treasury in T.I. K A
0905, duly signed by all members of the board. The official directly in charge
of stores, equipment or livestock shall not assist with the stocktaking as such
but shall only assist the board in supplying information in respect of the
identification and location of articles and furnish explanations regarding
discrepancies or any other problems experienced by the board. Where the
identification of certain stores or equipment requires special knowledge, a
official with the required expertise in respect of the articles concerned shall be
included in the board. The board must plan its stocktaking according to a
programme linked to time-schedules for each financial year before the
beginning thereof and must submit it to the Accounting Officer for his
approval.

K A 0904. The board shall report to the Accounting Officer on the following matters in
the form or manner as set out in T.I.. K A 0905:
 (a) The surpluses or deficiencies in quantities as well as in values or
estimated values.

(b) Details of worn, damaged, redundant or obsolete stores, equipment and

livestock.

(c) An indication whether the quantity and quality of the stores, equipment
and livestock referred to in paragraph (b) are justified regarding the
activities of the section or division concerned.

(d) An indication whether the deficiency, damaged, redundancy or

obsolescence of stores, equipment and livestock in question were
caused by the default, negligence or misuse of any official.

(e) The most profitable way to dispose of stores, equipment and livestock
referred to in paragraph (b)-

(i) destruction;
(ii) transfer to another ministry;
(iii) sell by public auction or tender; or
(iv) recovery of damaged articles by means of repairs.

(f) Whether that stores, equipment and livestock with no sales value
should be destroyed.

(g) The suitability of stores, equipment or livestock for official or

functional purposes as regards both quality and quantity.

(h) The general condition of stores, equipment and livestock.

(i) Reasons for an unsatisfactory state of affairs.

(j) Any other matters which should receive attention.

K A 0905. The report by the board shall be drawn up in triplicate in the following
manner:

(a) Indication whether it is an annual stocktaking (also done on a

continuous basis, as intended in T.I. K A 0906(a), or an occasional
report as described in T.I. K A 0906(b).

(b) Name or description of stock control point.

(c) The name and rank of the official directly in charge of the stock
control point.
(d) Date of the stocktaking.

(e) Date(s) and reference number(s) of Treasury authorisation(s) of the

previous (financial year’s) stocktaking(s).

(f) The accounting of stores, equipment or livestock for which Treasury

authorisation is required, is classified as follows:

(1) SURPLUS – indicate quantities and value. Evidence regarding

the occurrence thereof shall be obtained.

(2) DEFICIENT – indicate quantities and value:

(i) responsibility thereof shall be determined and

negligence, misuse or default shall clearly be pointed
out.

(ii) discrepancies which resulted from fraud or theft, must

be submitted separately to Treasury as intended in T.I.
C A 0112 but shall also be reflected in the stocktaking
report as prescribed in T.I. K A 0905.

(iii) fuel discrepancies regardless the classification due to

the sensitivity thereof must be submitted separately to
Treasury as intended in T.I. C A 0112 but shall also be
reflected in the stocktaking report as prescribed in T.I.
K A 0905.

(3) WORN OR DAMAGED – indicate quantities and value:

(i) If the remains of articles cannot be shown, this shall be

deemed as a deficiency.

(ii) Default, negligence or misuse shall be pointed out.

(iii) Burning, burying, breaking up or any other method of

destruction shall only be carried out after the Treasury’s
authorisation has been obtained.

(iv) If parts of assemblies are fit for further use,

recommendations shall be made regarding their
reclassification under suitable descriptions.

(v) Repairable articles shall be dealt with in accordance

with T.I K A 1113 and shall not be reflected on
stocktaking reports.

(4) REDUNDANT OR OBSOLETE – indicate quantities and

value:
 (i) If obtained or kept through default or negligence, the
board shall report accordingly.

(ii) The board shall indicate whether or not the articles can
probably be used by another ministry (see T.I. K A
1002).

(h) If no articles occur under any of the above-mentioned classifications, it

must be marked “nil” and no schedule is required.

(i) The following details regarding each item shall be supplied under each
classification as mentioned in (g) above:

(1) Articles shall be listed numerically from 1 and each one shall
be described clearly.

(2) The quantity of each type of article.

(3) The original purchase price and the current estimated value in
respect of (f) (1),(2),(3) and (4)

(4) Explanation by the official in charge, in respect of each article

regarding the cause of the surplus, deficient, worn, damaged,
redundant or obsolete classification.

(5) The findings and recommendations of the board regarding the

disposal of each article.

(6) The total amounts of surpluses, deficiencies, worn, damaged,

redundant or obsolete articles shall be indicated.

(j) The total value of all stores, equipment and livestock must be
furnished.

(k) General comments and recommendations by the Board.

(l) All copies of the report shall be signed by all members of the board
stating their ranks (under no circumstances may name stamps be used).

(m) The report shall also be signed by the official in charge of the stock
control and his comments in respect of the acceptability of the report as
well as any additional explanations shall be furnished.

(n) The report shall also be signed by the Financial Adviser and his
comments in accordance with T.I. BC 0000 and CA 0111 shall be
furnished.

(o) The report shall also be signed by the Accounting Officer and
forwarded to the Treasury (see T.I. KA 0901). His comments in
 respect of the recommendations of the Board and the Financial Adviser
shall be furnished.

K A 0906. Stock-takings can in terms of the provisions of T.I. KA 0905 be done on a

one-time –or continuous- or occasional basis depending on the circumstances
as follows:

(a) where the quantity of stores and equipment is too large to be verified
completely during a single occasion, stocktaking may be carried out on
a continuous basis, which must be properly planned and arranged in
advance; and

(b) when damaged, worn, redundant or obsolete stores or equipment must

be disposed of because storage thereof take up useful storage space or
impedes control measures, stocktaking may be carried out on an
occasional basis and the report must be marked accordingly.

The Accounting Officer shall within 30 days after the end of each financial
year and in either the above-mentioned cases submit to the Treasury the
following certificate to the effect of all stores, equipment or livestock have
been verified with the records at least once during the financial year, thereby
indicating that complete stocktaking, as intended in T.I. K A 0901, was indeed
undertaken.

“I hereby certify that all categories of stores, equipment and livestock at all
stock control points in my Ministry where verified with the records concerned
under all four classifications as intended in T.I. K A 0905 at least once during
the .....................financial year for which the required Treasury
authorisation(s) was or were obtained.”

K A 0907. Before the Board commences with the physical verification of stores,
equipment or livestock, the board shall satisfy itself that all receipts and issues
were recorded because often surpluses or deficiencies are on closer
investigation, discovered to be the result of misentries.

K A 0908. An officer in charge of stores, equipment or livestock shall directly before the
commencement of the physical stocktaking supply the chairman of the board
with a certificate as follows:

“I hereby certify that all stores, equipment or livestock under my charge are
displayed and that no surpluses or deficiencies have been concealed”.

K A 0909. The balances of stores, equipment and livestock as reflected in the registers of
stock control points shall be compared with the physical quantities of stores on
hand and any discrepancies shall be investigated thoroughly.

K A 0910. All the possibilities into the origin of a surplus or a deficiency shall be
investigated thoroughly before it is reported since the same surplus or
deficiency, after the recording thereof can cause a discrepancy at a later stage.
K A 0911. The stores, equipment or livestock on hand in the registers of the stock control
points shall be compared with the control register at head office before
stocktaking is undertaken (see T.I. K A 1308)

K A 0912. The rectification of deficiencies and surpluses found during stocktaking shall
be done as follows:

(1) Deficiencies

(i) Deficiencies shall be investigated thoroughly, and the official

direct in charge of the stores, equipment or livestock shall
furnish the board with detailed explanations for the deficiencies
supported by proof that accounting, control, safe-keeping and
tending instructions have been adhered to.

(ii) Deficiencies shall be transferred immediately to a folio for this

purpose in the main register which may only be cleared after
Treasury’s approval has been obtained.

(2) Surpluses

(i) A receipt voucher shall be drawn up and entered into the Main
register.

(ii) After surplus articles have been taken on charge, they shall be
State property.

K A 0913. When deficiencies are attributed to criminal or possible criminal conduct, the
matter shall be reported in writing to the Police, as intended in T.I. E A 0300.
Application for the disposal of these deficiencies shall be submitted separately
to the Treasury vide a submission as prescribed in T.I. C A 0000, but shall
nevertheless be mentioned in the report in terms of T.I. K A 0905, stating
specifically that the said deficiencies will be submitted separately to the
Treasury.

K A 0914. Any deficiency of firearms, ammunition or drugs discovered shall be reported

immediately to the Police in writing.

K A 0915. Articles shall be regarded as surplus only if they were originally obtained with
State funds, and where substantiating documents are not available. Home-
made articles such as cupboards, benches, shelves, etc., suitable to the purpose
for which they are used, shall only be taken on charge with the Treasury’s
authorisation.

K A 0916. Under no circumstances shall any official, at any stage be allowed to purchase
privately and replace any article, regardless of the nature of the article. Only
in exceptional cases will the Treasury consider deviation in this regard.

K A 0917. Any loss or damage which is discovered during stocktaking (see T.L. K A
0905(f)(2)(i), K A 0905(f)(3)(ii) and K A 0905(f)(4)(i) and which can be
 attributed to default or negligence on the part of any official the recovery of
such loss or damage, shall be dealt with in accordance with Treasury
Instructions F G 0604 and K A 0912 (1)(ii).

K A 1000. Disposal of worn, damaged, redundant and obsolete stores and

equipment, and abandoned, confiscated or unclaimed property

K A 1001. Notwithstanding to any contrary legal provisions, the Treasury’s permission

shall be obtained for disposal of all movable State property on
recommendation of the board as referred to in T.I. K A 0904.

K A 1002. If stock, equipment or livestock cannot be used in a ministry because it is

worn, damaged, redundant or obsolete it shall be transferred to the nearest
depot of the Ministry of Works, Transport and Communication after the
necessary Treasury authorisation has been obtained. Nothing prohibits any
ministry to obtain Treasury authorisation to transfer stores, equipment and
livestock to other ministries where it is merited. In the case of labour saving
devices the instructions of the Efficiency Committee shall be followed.

K A 1003. When articles are transferred to another ministry the following procedures
shall be followed:

(i) An issue voucher is made out in the normal way by the office of origin.

(ii) A receipt voucher, if the normal combined issue and receipt voucher is
not used, must be made out in the normal way by the office to which
the articles are transferred.

(iii) Issues and receipts are then entered in the relevant registers.

K A 1004. Where articles have to be destroyed after the necessary Treasury authorization
has been obtained, the following procedures shall be followed:

(a) Articles are destroyed under the supervision of the board, or by two or
more other competent officials appointed by the Accounting Officer.

(b) A certificate which contain the following information, signed by the

officials present and validated by the Accounting Officer, shall be
supplied to the Treasury:

(i) description of articles destroyed;

(ii) quantity of articles destroyed;

(iii) the manner in which articles were destroyed;

(iv) the Treasury’s authorization in terms of which the articles were

destroyed.
K A 1005. If stores, equipment or livestock have to be sold in accordance with the
recommendations of the board and the necessary approval was obtained from
the Treasury, the sale thereof shall be held in accordance with Treasury
Instructions as well as the Regulations of the Tender Board, unless the
Treasury instructs another manner of selling.

K A 1006. Articles deemed for sale by public auction or by tender shall be kept in safe
custody until they can be sold by tender or, at the first opportunity, transferred
to the auction terrain for auctioning.

K A 1007. For the purposes of disposal, tyres are divided into two categories, viz. (a)
redundant and (b) worn and damaged.

(a) Redundant – new and used tyres (with sufficient tread for further uses,
but due to some or other reason, no further need exists in the ministry).

Redundant tyres should as far as possible be utilized within the State,

as intended in T.I. K A 1002, before they are disposed of in any other
manner.

(b) Worn and damaged – tyres that are damaged or so threadbare that it are
in terms relevant legislation or for safety reasons not suitable for
further road use.

Worn and damaged tyres are to be dealt with as follows:

(i) Tyres that are not suitable for further use but have not yet
completed the prescribed life or kilometre distance, must
immediately be submitted to the suppliers concerned with the
intention to the identification and institution of possible claims.
With regard to those tyres which are not subject to any
manufacturing defects and where there are thus no claims
against the suppliers concerned, a certificate by the supplier to
that effect must be obtained and be submitted together with the
report as intended in T.I. K A 0905. The relevant certificate
must reflect the tyre size, make and manufacturers serial
number.

(ii) Casings which are suitable for further retreading (may also
include tyres in (i) above which have been tried but are not
subject to a claim) shall be sold per state tender to the best
advantage of the State or by public auction if it is not retreaded
for own use.

(iii) All other tyres not having claim or casing value, shall be sold
together with the tyres in (ii) above per State tender or by
auction.
K A 1008. Abandoned, confiscated or unclaimed property shall in terms of S
ection 18 of the Act, not be disposed off in any manner without the
authorisation of the Treasury.

K A 1100. Issue, transfer and sales

K A 1101. Issues of stores from a store or depot, and transfers of stores from one store or
depot to another, shall only be issued upon receipt of a requisition on the
appropriate official form signed by an authorised official. Written
acknowledgement of receipt shall be obtained in respect of each such issue or
transfer.

K A 1102. Notwithstanding anything to the contrary in any other Law contained,

Treasury’s authorisation shall be obtained for sale of stores, equipment or
livestock and all sales thereof shall take place in accordance with the Tender
Board Regulations and Treasury Instructions.

K A 1103. Where permission is requested to sell stores, equipment or livestock in any

other way than intended in T.I. K A 1102, the original cost price, replacement
value and fixed selling price shall be indicated.

K A 1104. Stores, equipment or livestock issued by or transferred from one ministry to

another shall be supplied at book value or at a price approved by the Treasury.

K A 1105. Income derived from all sales shall be deposited in the State Revenue Fund.
In the case of public auctions, the auctioneer’s commission and advertising
costs shall be deducted and only the net income shall be deposited.

K A 1106. Where, stores or equipment are traded in for other stores or equipment, the
order shall be placed for the net amount and paid as a liability against the vote,
and an amount equal to the trade-in value shall be charged against the vote and
deposited in the State Revenue Fund. The Treasury’s authorisation must be
obtained prior to the transaction.

K A 1107. An issue voucher shall be made out immediately for all articles issued
permanently (for example cement, water pipes, etc., which are consumed in
specific projects of a permanent nature).

K A 1108. All original issue vouchers shall be handed to the recipient of the stores,
whereas the appropriate stores register shall be adjusted. Copies of the issue
vouchers shall be filed numerically for the verification of the stores register,
and for auditing purposes.

K A 1109. A loan register shall be kept for the issue and receipt of all articles not issued
permanently and the following details shall be recorded in this register.

(a) Article (for example a hammer);

(b) Date issued;

 (c) Name of official to whom it was issued;

(d) Signature of recipient;

(e) Date returned;

(d) Signature of official in charge of the store.

K A 1110. The loan register is necessary to determine liability in cases where articles are
lost.

K A 1111. No issue voucher is needed in respect of transactions that are recorded in the
loan register.

K A 1112. Contractors shall, regarding servicing purposes be notified immediately of all

transfers or the disposal of any equipment (duplicating machines, photo
copiers, typewriters etc).

K A 1113. Where damaged articles (also including those mentioned in T.I. K A

0905(f)(3)(v)) are to be repaired, the necessary issue voucher shall be made
out to transfer the articles to a place of repair.

K A 1200. Hand - over

K A 1201. Where a change of officials in direct control of stores, equipment or livestock

takes place, a handing – and taking – over certificate shall be completed and if
no discrepancies are found, the certificate as such will be adequate and a copy
must be retained for record purposes. If, however, surpluses or deficiencies
are found, it shall be dealt with in the same way as a stock-take and the
discrepancies shall be recorded in a report of stocktaking as intended in
Treasury Instruction K A 0905 and submitted to Treasury for approval.
Surpluses shall be taken on charge immediately and details of deficiencies
shall be transferred to the folio as intended in T.I. K A 0912(1)(ii), which
shall only be cleared after receipt of Treasury’s approval.

K A 1202. If for any reason the official who must hand over the stores, equipment or
livestock is for any reason not available, an impartial official shall be
appointed in writing by the Accounting Officer to assist the official who is
taking over with the verification of the stores, equipment and livestock, and
the certifying of any discrepancies.

K A 1203. Failure to comply with the requirements of handing-over as intended in T.I.’s

K A 1201 and K A 1202 makes the official who is taking over liable for any
deficiencies.

K A 1204. The certificate shall be drawn up in triplicate and signed by the official
handing over as well as the official taking over stores, equipment or livestock,
whereby it is certified that the general condition of stores, equipment or
livestock are in an acceptable state that justifies clearance between the parties
concerned and must also reflect the following:
 (a) Date;

(b) Name of the account or unit;

(c) Surpluses or deficiencies, if any;

(d) Name of official handing over the stock as well as the name of the
official who takes over.

K A 1205. The original and one copy of the certificate shall be forwarded to head office
immediately. The other copy shall be filed properly at the stock control point.

K A 1206. When the official in charge of stores, equipment or livestock goes on leave,
the stores, equipment or livestock shall also be handed over to the official
who will be acting in his place.

K A 1207. A handing-over certificate shall be issued in which the acting official certifies
that he is taking over the stores, equipment or livestock and that all stores,
equipment or livestock, according to the stores register, are on hand.

K A 1208. When the official as referred to in T.I. K A 1206 resumes duty, this procedure
is repeated.

K A 1300. Books and records

K A 1301. Records for stores, equipment or livestock shall be kept promptly.

Documentary evidence in support of entries shall be filed properly.

K A 1302. Separate ledger pages shall be kept for different types of articles.

K A 1303. If the stores ledger consists of a loose-leaf system, pages must be numbered
consecutively and signed by the official opening the page as well as the
official authorising the opening of the page.

K A 1304. In cases where goods and livestock are produced, manufactured or bred,
records of production and disposal shall be kept in loco for control purposes.

K A 1305. Erasures in prescribed records are forbidden. If an alteration is necessary, the

misentry shall be crossed out and the correct entry made directly above it and
initialed by the official who made the entry. In the case of mechanised supply
systems, the method of alteration which apply to this particular system shall
be followed.

K A 1306. At the end of each financial year the stores ledgers shall be closed off and the
balances on hand (numbers and values) shall be carried over to the new
financial year.
K A 1307. No lines shall be left open between entries on issue or receipt vouchers.
Where only part of such voucher is used, a line shall be drawn through the
unused section.

K A 1308. Stores registers shall be kept up to date as follows:

(a) A register reflecting stores, equipment or livestock with regard to the

various stock control points of the ministry shall be kept up to date in
the ministerial head office.

(b) A ledger reflecting the stores, equipment or livestock shall be kept at

each stock control point and shall correspond with the control register
of the ministerial head office. The value of all stores, equipment or
livestock shall be indicated.

K A 1309. Under no circumstances shall registers be destroyed or removed from the

relevant offices.

K A 1310. The official in charge shall ensure that all transactions are entered daily and
all ledgers kept up to date.

K A 1311. Entries in the ledger shall only be made from:

(a) receipt vouchers;

(b) issue vouchers;

(c) surpluses identified by the Board and authorised by Treasury;

(d) Treasury authorisation that shortages may be written off.

K A 1312. Immediately after the receipt or issue of stores, equipment or livestock the
necessary entry or entries shall be made in ink in the relevant ledgers.

K A 1313. No pages may be removed from any register or ledger.

K A 1400. Unauthorised use and transadions

K A 1401. Notwithstanding anything to the contrary in any other law contained no

stores, equipment or livestock shall be given, loaned, leased, exchanged or
transferred from one ministry to another without the prior authorisation of the
Treasury.

K A 1402. Lease or purchase transactions shall not be entered into between a ministry
and an employee of the State or his dependents without the specific approval
of the Treasury. Nothing in these instructions however, prohibits such an
official or his dependents from making purchases by means of tenders, public
auctions or at tariffs prescribed for sales to the public.
K A 1500. Annual returns

K A 1501. Accounting Officers shall at the close of each financial year submit to the
Auditor General a statement and a copy thereof to the Treasury, in which the
total value of the following is indicated –

(a) stores on hand at the beginning of the financial year;

(b) receipts during the financial year;

(b) surpluses taken on charge during the financial year;

(c) stores issued or written off during the financial year; and

(d) stores on hand at the end of the financial year.

K A 1600. Supplementary instructions

K A 1601. An Accounting Officer shall issue procedures supplementary to the Treasury

Instructions in regard to the administration of stores, equipment or livestock,
provided that such instructions shall not be contradictory to the provisions of
the State Finance Act or the Treasury Instructions and shall be submitted to
the Treasury for approval as intended in T.1. BD 0303.

K A 1700. Libraries

K A 1701. In all ministries, divisions, offices or institutions where books and other
publications are received, kept and made available for reference purposes,
such books or publications shall constitute a library. Such libraries are deemed
to be stock control points as defined in T.I. K A 0101 (iv).

K A 1702. Each library shall be placed under the control and care of a qualified official
who will be responsible for the organisation and administration thereof in
accordance with the instructions issued by the Head of Library Services,
Ministry of Education and Culture and approved by the Treasury.
K B 0000. TRADE ACCOUNTS

K B 0100. Will be issued with amendments in the future.

K C 0000. Standard Stock Account

K C 0101. Standard stock shall be consumable stock, and equipment for which a regular
and constant demand exists, and which shall be purchased from a continuous
capital account. Capital for this purpose shall be appropriated by the National
Assembly and credited to an account known as the standard stock capital
account, which shall be kept by the Permanent Secretary.

K C 0102. Standard stock accounts can only be opened with the authorization of the
Treasury.

K C 0200. Receipts

K C 0201. Standard stock shall be taken into stock at cost on delivery, that is, the
purchase price plus cost of delivery at the first destination, e.g. railage, freight,
etc.

K C 0300. Issues

K C 0301. The price at which stock is issued shall be calculated by applying the average-
cost principle that is, by taking the average of the cost of stock on hand and
that of new orders and adding to it a recovery percentage approved by the
Treasury, to cover additional costs of railage, transport, etc.

K C 0302. Unless otherwise determined by the Treasury, the determining of prices

regarding stock issued by one ministry to another shall be determined in
accordance with T.I. KC 0301.

K C 0400. Annual statements

K C 0401. A balance sheet, supported by a trading account and profit and loss account, as
at 31 March of every year, shall be drawn up in the manner approved by the
Treasury in consultation with the Auditor General; copies thereof shall be
submitted to the Treasury and Auditor General on or before 30 June of every
year.

K C 0500. Bookkeeping and accounts

K C 0501. The following ledger accounts shall be kept by the Permanent Secretary and
Accounting Officers:

(a) The standard stock capital account

(i) This account shall be credited with the amount appropriated as

capital for this purposes.
 (ii) The balance on this account shall be indicated as a liability on
the balance sheet.

(b) The standard stock account

(i) This account shall be debited with all purchases (the contra of
this entry is a credit against the bills payable account) and costs
accompanying such purchases, surplus stock, goods returned
and profits; and

(ii) shall be credited with the amount (excluding GST) of all

issues, sales shortages, obsolete items, gratuitous issues and
losses.

(iii) The balance on this account reflects the value of stock on hand
and shall be indicated as an asset on the balance sheet, while
the total of all purchases shall be entered in the trading account
(T.I. K C 0401 and KD 0501)

(c) The claims account

(i) This account shall be debited with any loss of or damage to

stock in transit (the contra of this entry shall be a credit to the
standard stock account); and

(ii) shall be credited with any recoveries in respect of loss or

breakage.

(iii) In those cases where damages are irrecoverable, approval to

clear the balance of the account against the profit and loss
account shall be obtained from the Treasury.

K C 0502. Besides the ledger accounts which shall be kept by the Permanent Secretary,
every Accounting Officer shall keep those registers and records approved by
the Treasury for his particular system, in order to enable him to control
standard stock and to draw up proper financial statements.
K C 0600. Disposal of profit or loss

K C 0601. At the end of a financial year any profits shall be deposited into revenue by
making the following book entries:

(a) debit the standard stock account with the amount of profit indicated in
the profit and loss account; and

(b) credit the revenue (general) account.

K C 0602. In the event of the financial year ending with a loss, such loss shall be
recoverable from the budget vote by making the following book entries:

(a) debit the relevant budget vote account with the loss; and

(b) credit the standard stock account.

K C 0603. Should standard stock be transferred free of charge to another body, the
standard stock account shall receive, from the budget vote, compensation to
the value of such stock.
K D 0000. LEASE EQUIPMENT

K D 0100. Lease equipment account

KD 0101. Lease equipment are all equipment purchased out of a capital account and
which a ministry places at the disposal of its divisions, sections and/or projects
on a rental basis. Capital for this purpose is voted by the National Assembly
and is credited to an account called the lease equipment capital account kept
by the Permanent Secretary.

K D 0200. Receipts

K D 0201. Equipment to be leased shall be taken on charge at cost on delivery, that is the
purchase price plus cost of delivery at first destination, for example freight and
railage.

K D 0300. Leasing

The amount for which lease equipment is leased, includes components such as
depreciation, repair and maintenance costs and any other costs approved by
the Treasury. The basis according to which this lease tariff is calculated must,
in any case, be approved by the Treasury.

K D 0400. Depreciation

KD 0401. Depreciation of leased equipment shall be written off every month, using the
method, approved by the Treasury.

K D 0500. Annual statements

K D 0501. A balance sheet, supported by a profit and loss statement, as at 31 March of

every year, shall be drawn up in the manner approved by the Treasury in
consultation with the Auditor General and copies thereof shall be submitted to
the Treasury and Auditor General on or before 30 June of every year.

K D 0600. Bookkeeping and accounts

K D 0601. The following ledger accounts shall be kept by the Secretary:

(a) Lease equipment capital account

(i) This account shall be credited with the amount appropriated as

capital for this purpose.

(ii) The balance on this account shall be indicated as a liability on

the balance sheet.
 (b) The equipment account

(i) This account shall be debited with all purchases of new lease
equipment (the contra of this entry is a credit against the bills
payable account), surpluses, donations and other receipts.

(ii) The balance on this account shall be indicated as an asset on the

balance sheet, while the total of all new purchase during a
financial year, shall be indicated in the trading account.

(c) The equipment maintenance account

(i) This account shall be debited with any expenses for repairs and
maintenance of lease equipment; and

(ii) shall be credited with the costs for repair and maintenance
which are recovered.

(iii) Any balance on this account shall be indicated in the trading

account

(d) The equipment lease account

(i) This account shall be credited with the amount for which the
equipment is leased to the user every month.

(ii) The balance on this account shall be indicated in the trading

account.

K D 0602. Besides the ledger accounts which shall be kept by the Permanent Secretary,
every Accounting Officer shall keep those registers and records approved by
the Treasury for that particular system, in order to enable him to control lease
equipment and to draw up proper financial statement.

K D 0700. Disposal of profit or loss

K D 0701. At the end of a financial year any profit shall be deposited into revenue by
making the following book entry:

(a) debit the equipment account with the amount of profit indicated in the
profit and loss account; and

(b) credit revenue.

K D 0702. In the event of the financial year ending with a loss, such loss shall be
recoverable from the budget vote by making the following book entries.

(a) debit the relevant budget vote account with the loss; and

(b) credit the equipment account.

K D 0703. Should lease equipment be transferred free of charge to another institution, the
equipment account shall receive, compensation from the budget vote, to the
book value of the asset.
K E 0000. COMPUTER SERVICES

K E 0100. Obtaining of computer services

K E 0101. Obtaining of computer services of whatever nature shall be subject to the

recommendations of the Efficiency Committee in so far as the need and the
specific services is concerned and the Economizing Committee in so far as the
expenses are concerned.

K E 0102. Obtaining computer services thus recommended by both committees, shall be

further dealt with, provided that funds have been voted for this purpose, in
accordance with Public Service Commission and Tender Board Regulations
and the provisions of section 4 of the Act.

K E 0200. Settlement of expenses

K E 0201. Expenses in respect of computer services shall be a liability against the vote of
the Ministry concerned.
K F 0000. LABOUR-SAVING DEVICES

K F 0100. Identification

K F 0101. In this chapter labour-saving devices comprise of those items classified as

such in the Public Service Commission Regulations concerned.

K F 0200. Purchasing of renting

K F 0201. The purchase of rent (including replacement) of labour-saving devices shall be

subject to the recommendations of the Efficiency Committee as far as the
specific device and the need is concerned, and the Economizing Committee
regarding the expenses concerned.

K F 0202. The purchase or lease of labour-saving devices recommended by both

committees shall, provided that money was voted for the purpose, further dealt
with in accordance with the Tender Board Regulations and the provision of
section 4 of the Act.

K F 0300. Allocation of expenditure

K F 0301. Expenses in respect of the purchase, lease or maintenance of labour-saving

devices shall form a liability against the vote of the Ministry concerned.
K G 0000. GOVERNMENT AUCTIONS

K G 0100. Presentation of stores and equipment for sale

K G 0101. The following procedures will be followed in respect of the classification of

lots:

(a) All articles for sale shall be properly sorted and presented in lots small
enough to enable each and every buyer to participate.

(b) Lots shall consist only of the same kind or type of articles, and only
scrap can be mixed in lots of the same category (for example iron and
wood).

(c) Obsolete and redundant articles which are not converted to scrap shall
never be mixed with lots of scrap.

(d) Lots of scrap shall never be lotted in such large quantities that it makes
removal too costly and difficult.

(e) Lots shall be arranged in such a way to allow enough space for
removal, without causing damage to other lots in the process of
removal.

(f) Lots shall be distinctively numbered in such a way that prospective

buyers can clearly identify them and to prevent confusion.

(g) Articles of the same kind of type for example, piping, gates telephone
poles etc. shall be sorted in the following categories, before being
further sorted into separate lots.

(i) totally damaged articles; and

(ii) less severely damaged articles.

(h) Economically repairable articles shall only be sold on public auctions,

if it cannot be utilized by ministries.

(i) Batteries with manufacturing defects, shall not be sold on public

auction and must be claimed from suppliers.

(j) Tyres with manufacturing defects, shall not be sold on public auction
and must be claimed from suppliers.
 (k) Worn and damaged tyres as described in Treasury Instructions K A
1007(b)(i) and (ii) shall be sorted in the following categories:

(i) totally damaged tyres; and

(ii) possible retreadable tyres.

(l) Tyres sorted in accordance with paragraph k(i) above shall further be
sorted in lots of not more than 100 tyres, irrespective of size.

(i) smooth tyres with no tread remaining; and

(ii) tyres with still some tread remining.

(m) Tyres sorted in accordance with paragraph k(ii) above, shall further be
sorted according to percentage of tread remaining for example:

(i) smooth tyres with no tread remaining; and

(ii) tyres with still some tread remaining.

(n) Lots of tyres as indicated in m(i) and (ii) above shall be further sorted
in lots according to size as follows:

(i) Earth moving equipment tyres in lots of not more than 10 tyres;

(ii) 1400 x 20 to 8.25 x 20 in lots of not more than 20 tyres;

(iii) Light truck tyres in lots of not more than 30 tyres;

(vi) Sedan car tyres in lots of not more than 50 tyres.

K G 0102. Conditions of sale

(a) The selling of any state property is subject to the conditions laid down
by state and shall be announced and read out by the auctioneer before
the commencement of any auction.

(b) The Government or its duly authorized representative maintains the

right to stop an auction at any time.

(c) The Government or its duly authorized representative maintains the

right to withdraw lots or parts thereof at any time.

(d) The buyer is the highest bidder whose offer was accepted.

(e) If any dispute arises between two or more bidders, or the auctioneer
and one or more bidder, the relevant lot may be re-auctioned or the
 auctioneer may in consultation with the government official concerned,
indicate the buyer.

(f) All potential buyers shall register and sign the agreement in relation to
the conditions of sale before the commencement of the auction.

(g) The auctioneer may, if he deems fit, demand a deposit from buyers, as
partial payment or security, which will be refunded if no purchases are
made. It must be understood that this is an agreement between the
auctioneer and buyers, and must not be seen as a condition of sale.

(h) As soon as an offer for a particular lot is accepted, the responsibility

for the safety thereof becomes that of the buyer. All reasonable
precautions shall however be taken by the Government to safeguard
the buyer’s purchases.

(i) Buyers must remove lots at their own cost and risk, immediately after
the auction, or as agreed upon with government officials concerned. If
buyers fail to remove lots within the period agreed upon, the
Government has the right to remove or do away with such lots as it
deems fit, and the buyer shall be held liable for any cost in this respect.

(j) Buyers shall obtain a sales advice as proof of ownership which shall
serve as gate pass for removal any property from the premises.

(k) Buyers, their representatives or employees shall enter auction premises

at their own risk.

(l) No buyer, his representative or employee may, for the purpose of

removing purchases or for any purpose whatsoever, be on the relevant
auction premises at times other than normal working hours or as
approved and arranged with the government officials concerned.

(m) General Sales Tax is payable on all purchases, by dealers, able to

present the relevant tax exemption certificate.

(n) Articles subjects to reserve prices may be withdrawn by the

Government if offers equal to or higher than the reserve prices are not
received.
 (o) All movable property presented for sale, shall be sold as is, and neither
the Government nor the auctioneer shall be responsible for any errors
in description, quality or quantity and no guarantee in this regard shall
be given on any lot. Lots are displayed for examination and buyers
should ensure that they are acquainted with the contents and number of
lots offered for sale.

K G 0103. General

(a) Ministries which for some or other reason intend to conduct auctions
on their own shall co-ordinate or combine such auctions with the
Ministry of Works, Transport and Communication after the necessary
consent has been obtained from Treasury.

(b) Police assistance must as far as possible be obtained at all auctions in

order to act as security and to curb criminal conduct.

(c) Auctions shall be conducted quarterly to ensure that damaged, obsolete

and redundant articles do not accumulate to such an extent that they
become a burden to available facilities in general.

(d) Articles shall be moved to the auction premises immediately after

Treasury authorization have been obtained to enable the auctioneer and
the Government official concerned that the necessary classification,
sorting and arrangement can be done. Under no circumstances shall
articles be received at the auction premises later than three weeks
before the auction date.

(e) Articles shall not be received at auction premises without presentation

of copies of the relevant Treasury authorization, together with the
schedules to the authorized stock-taking report and the issue vouchers,
necessary for the transfer thereof.

(f) Prospective buyers must be allowed to inspect and view all articles for
sale on the day immediately preceding the auction.

(g) A standing committee consisting of competent persons on which a

member of the Treasury must be included, must be composed by the
Ministry of Works, Transport and Communication to consider auction
related matters from time to time.

(h) When certain articles are subject to reserve prices, such articles shall
be advertised accordingly.
K H 0000. OFFICE EQUIPMENT REGISTER, EQUIPMENT OFFICERS AND
MAINTENANCE OF MACHINES, ETC.

K H 0100. The equipment register and equipment officer

K H 0101. Office equipment registers shall be kept at all levels is each ministry, in order
to maintain clear and concise history and adequate control of all office
equipment regarding maintenance, movement and repair for planning
purposes.

K H 0102. An equipment officer shall be appointed in writing to keep the ministerial

office equipment register. His duties include the following:

(a) Taking all items mentioned in T.I KA 0101 on charge on receipt

thereof. To comply with this requirements, the equipment officer shall
record the details of the articles and the authorization to purchase it on
the office equipment register sheets and file it according the serial
numbers in numerical order.

(b) Certifying and forwarding accounts for settlement in respect of items

intended in (a).

(c) Recording periodic maintenance and repair costs from the certified
accounts concerned.

(d) Ensure that machines are serviced at the regular prescribed intervals.

(e) Impressing upon operators the importance of proper care for

equipment and machines, for example the use of dust covers, careful
handling according to manufacturers’ instructions, etc.

(f) Inspect equipment and machines on a regular basis to bring about the
closet possible co-operation by the officials in charge of such-offices.

(g) Verification shall be conducted at least once each financial year.

(h) Any losses or damages through misuse shall be dealt with in

accordance with the existing contract.

K H 0103. All accounts for the maintenance and repair of equipment and machines shall
be sent to head office for the settlement of the stock control point after it has
been certified as correct by the official in charge.
K H 0104. Obtaining co-operation from officials in charge of all offices through
inspection and visits by head office together with the verification of the office
equipment registers.

K H 0200. Maintenance of equipment and machines

KH 0201. To ensure that the full value and proper services are obtained from all
equipment and machines, any person which is dissatisfied with the
performance of a machine or price of equipment that he operates or uses, shall
report it to his supervisor. After the supervisor has ascertained that the
complaint is justified, the department shall report the matter in writing to the
head office of the ministry. The maker of equipment or machine, the model
and serial number and the purchase date shall be stated in all cases.

K H 0300. Typewriters and copiers

K H 0301. With the exception of electric typewriters in T.I. K F 0101, the purchase,
maintenance and repair of all typewriters and copiers shall be arranged
directly by ministries in accordance with existing contracts and with due
observance of the requirements of T.I. K F 0100. Only head offices may
negotiate with contractors about purchasing such machines. The purchase of
typewriters and copiers shall be approved beforehand by the Economizing
Committee.

K H 0302. The economic use of machines and their maintenance and care shall receive
the constant attention of equipment officers and other responsible persons.

K H 0303. Order forms are not issued for the servicing of typewriters or copiers where
there is a service contract. The certified service slip that has to be attached to
the contractor’s invoice in respect of each machine serviced, serves as the
necessary certificate to validate the voucher concerned.

K H 0304. In addition to the equipment register or the inventories that must be kept in
accordance with the stock instructions and which include records of
typewriters and copiers, a central register of typewriters and copiers shall be
kept in the ministries’ head office in which all expenses in connection with
such machines shall be entered.

K H 0305. Contractors shall be notified without delay of all transfers of machines.

K H 0306. Returns of all typewriters and copiers shall be supplied to head office after
completion of the annual stock-taking in accordance with the stock
instructions. These returns shall be reconciled with the central register of the
ministry in accordance with the a-class accounting procedure and a certificate
to this effect shall be supplied to the Auditor General.

K H 0307. Worn and damaged, obsolete and redundant machines shall be disposed of in
accordance with the Treasury Instructions Chapter K A and losses and
damages shall be dealt with in accordance with Chapter E thereof.
K J 0000. PROTECTIVE CLOTHING AND UNIFORM GARMENTS

K J 0100. Control over protective clothing and uniforms

K J 0101. Apart from the control in regard to the purchase, receipt, storage and
safekeeping, stock-taking etc. as laid down in chapter K A of the Treasury
Instructions, the under mentioned instructions regarding the accounting and
disposal of protective clothing and uniform garments must also be carried out.

K J 0200. The accounting of protective clothing and uniform garments

K J 0201. Protective clothing and uniform garments shall only be issued to members of
the Public Services qualifying therefore as a benefit or condition of service
laid down by the Public Service Commission and according to scale as
approved by Treasury.

K J 0202. Replenishment of protective clothing and uniform garments shall be done

according to scale, subject to the following conditions;

(a) garments shall be exchanged on the one for one basis:

(b) used garments must be scrutinized to determine whether it’s

unserviceable due to fair wear and tear;

(c) garments which become unserviceable due to neglect or misuse must

be taken back and the value thereof must be recovered from the
wearer;

(d) under no circumstances shall any additional items be issued in access

of the scale whether free of charge or against payment thereof;

(e) garments are issued by means of issue vouchers whereby the issues are
posted in the relevant folio’s in the main ledger and recorded on the
“Personal Kit record” of each member;

(f) garments which are exchanged must be duly accounted for in the main
ledger under the appropriate folio ”unserviceable” and in the “Personal
Kit record” of the members concerned;

(g) on termination of a members’ services, all protective clothing and

uniform garments must be accounted for on the appropriate folio
“unserviceable” in the main register by means of a receipt voucher and
all deficiencies shall be recovered.
K J 0300. Disposal of protective clothing and uniform garments

K J 0301. Worn and damaged garments may directly be disposed or by way of

incineration or any similar manner of destruction and can be removed from the
register by means of an issue voucher which must be quoted with this
Treasury Instruction as authorization.

K J 0302. Destruction or worn and damaged garments must be performed in the presence
of two or more senior officials of the ministry concerned and a certificate of
destruction, as intended in Treasury Instructions K A 1004 must be furnished
to Treasury and the Auditor General after disposal thereof.

K J 0303. No disposal of protective clothing or uniform garments other than worn or

damaged garments shall be conducted without prior authorization of the
Treasury.
K K 0000. CONTROL OVER THE LETTING AND DISPOSAL OF IMMOVABLE
STATE PROPERTY

K K 0100. Control

K K 0101. All surveyed immovable State property must be registered at the Deeds Office,
while the diagrams of such property should be filed at the Office of the
Surveyor General.

K K 0102. Registers reflecting all immovable State property must be kept at the Head
Offices of the ministries concerned as well as their regional offices.

K K 0103. The registers as intended in Treasury Instruction K G 0701 must provide the
following information:

(a) The location of the property;

(b) Type and description of property;

(c) Number of Title Deed, if applicable;

(d) Erf number, if applicable;

(e) Official ministerial mark allocated to the property;

(f) Name of ministerial occupant if applicable;

(g) All additional permanent structures included in the property;

(h) Date of acquisition;

(i) Date of disposal; and

(j) Authorization for disposal.

K K 0104. A certificate regarding all disposal transactions finalized during the financial
year containing the under-mentioned information must be submitted to the
Auditor General and Treasury:

(a) Treasury authorization;

(b) Date of disposal;

(c) Type of property;

(d) Description of property; and

(e) Manner of disposal.

K K 0200. Exchange of immovable State property

K K 0201. All cases of alienation of immovable State property without cost or at payment
must be submitted to Treasury for authorization in accordance with Chapter
K A and M B of the Treasury Instructions.

K K 0300. Letting of immovable State property

K K0301. No immovable State property will be let without the prior authorization of
Treasury.

K K 0302. Applications for the letting of immovable State property must be submitted to
Treasury for authorization.

K K 0303. Requests for the letting of immovable State property must indicate the reasons
for the lease, tariffs, period of lease and the conditions attached thereto.

K K 0304. An official and valid contract must be drawn up between the State and the
lessee by the ministry concerned and in conjunction with the Office of the
Auditor General as intended in T.I. L B 0204, after the necessary Treasury
authorization has been obtained.

K K 0305. In general the Treasury is opposed to private farming activities being

conducted on State property and desires that these practices should be
discouraged.

K K 0306. The keeping of livestock and the execution of agricultural activities on State
property must be dealt with in accordance with Chapter K of the Treasury
Instructions and with the Agricultural Act.

K K0400. Demolition of State Buildings

K K 0401. Before any buildings or improvements on State land may be demolished,

Treasury authorization must be obtained and the following information must
be indicated in the submission:

(a) Reasons for the demolition.

(b) The value of the improvements to be demolished.

(c) The way of disposal in respect of recoverable material.

(d) What the restoration cost will be.

(e) What the replacement cost of the building will be.

K K 0500. Donations of immovable State property by the State

K K 0501. All donations of immovable State property by the State shall be dealt with in
accordance with Chapter M B of the Treasury Instructions. It is also important
to note that the Treasury must be approached in accordance of chapter M A of
the instructions for authorization of all donations of immovable property of the
State.
L: RENDERING OF SERVICES BY THE STATE

L A 0000. RENDERING OF SERVICES BY MINISTRIES TO PRIVATE

INSTITUTIONS

L A 0100. Definition

L A 0101. In this chapter, unless the context indicates otherwise, “private institution”
means persons, firms, statutory institutions and any other institution
whatsoever which is not a ministry. The clearing method as prescribed in
Chapter H G 0000 must be followed.

L A 0200. Free services including the free supply of stock or goods

L A 0201. No free service of any nature whatsoever shall be rendered by a ministry

without the prior authorization of the Treasury. The full financial implications
in this regard shall be submitted by ministries to the Treasury. For these
purposes the guidelines contained in T.I. L A 0401 also have to be applied.

A statement with details, including the said financial implications, of each free
service rendered shall be supplied to the Auditor General at the end of each
financial year.

L A 0300. Determining the compensation, services, stock or goods supplied by the

State

L A 0301. To implement the provisions of section 22 of the Act all moneys or charges or
the rates, scales, tariffs of such moneys or charges which have not been or
cannot be determined by legislation with regard to the rendering of services,
stocks or goods, have to be approved by the Treasury.

L A 0302. All rates, scales, tariffs, moneys or charges are subject to review at least once
per year. Whenever changes occur or when an adjustment is necessary it has to
be referred to the Treasury timeously.

L A 0303. When direct expenses concerning service, stock or goods rendered cannot be
calculated readily, tariffs have to be determined and submitted to the Treasury
for approval. When it is the intention to recover less or not to levy any charge,
Treasury authorization has to be obtained beforehand.

L A 0304. Charges made in terms of prescribed tariffs, shall be deposited into the State
Revenue Fund and be allocated to the relevant revenue heads unless
legislation determines otherwise.

L A 0400. Determination of costs

L A 0401. The following serve as guidelines for ministries when determining costs to be
levied for services rendered and stock or goods supplied to private bodies.
(a) The principle of recovering actual expenses directly from the private
body should be adhered to whenever possible.

(b) In any event a surcharge shall be levied to cover indirect costs, that are
costs that cannot be recovered directly from private bodies, or if it is
found that it is not practical to calculate these costs directly. Such
charges shall be levied by adding to the total cost a percentage charge
calculated on the direct charge for salaries, wages, and allowances or
material, according to whether the amount to be recovered mainly
concerns either a service that was rendered or stock or goods that were
supplied.

(c) A fixed percentage to cover indirect costs, cannot be prescribed

because of the variable nature of services which are undertaken, and
the percentage can only be determined by a responsible official by
taking into account the following:

(i) Direct costs which can be calculated precisely with regard to

the service namely:

Salaries, wages or allowances, transport and accommodation,

material including customs duty, and other costs.

(ii) Indirect costs which cannot be calculated precisely with regard

to the service, such as:

Salaries, wages and allowances, administration and

supervision, stationery and office costs, mail, telegraph and
telephone services, use of equipment and workshop costs,
transport, depreciation, tax, water, local tax, electricity, fuel,
insurance, rent and storage, general stock, leave, interest on
capital, pensions and other cost not included above.
L B 0000. SERVICES BETWEEN MINISTRIES AND THE SETTLEMENT
THEREOF

L B 0100. Rendering of service

L B 0101. Any ministry requiring a service specifically charged to another ministry,

shall request that ministry to render the service; provided that in special
cases where it can be proved that the service can be executed more
economically in another way, the Treasury may authorize the deviation
from his instruction and where there is a difference of opinion regarding
the necessity of the service between the ministry requesting it and the
department whose duty it is to provide the service, the matter shall be
referred to the Treasury for a decision.

L B 0102. Services specifically charged to any ministry are those that are
determined from time to time when rendered by one ministry to another,
the ministry receiving the service shall not pay for it but it shall form a
liability against the vote of the ministry rendering the service.

L B 0103. The so-called supplier ministries have as their object the rendering of
services to other ministries. It does, however, happen from time to time
that ministries for various reasons have to use the services of other
ministries which are not supplier ministries. Specific Treasury
authorization is necessary for rendering such services whether or not it is
done for payment.

The Treasury requires the following procedure to be followed in the

above-mentioned case:

(a) The ministry requiring the service, approaches the ministry who is
to render the service to enquire whether the latter is willing to
render the service, on which terms and for what consideration, if
any.

(b) If a compromise is reached, the ministry requiring the service

approaches the Treasury for the necessary authorization and
supplies, amongst others, the following details:

(i) The necessity of the service

(ii) The reasons and considerations why the service should or

sought to be rendered by the other ministry.

(iii) An indication of whether the other ministry is willing to

render the service and on what conditions.
 (iv) The main division to be charged with the expenses.

(v) Details of funds and an indication of how the costs will be

defrayed if there are insufficient funds available for the
programme concerned.

(vi) Whether the services is recommended by the Ministerial

Economizing Committee.

(c) After the Treasury’s authorization has been obtained, the

principal ministry shall authorize the agent ministry to charge the
expense directly against the main division concerned.

(d) The agent ministry shall notify the principal ministry of the
expenses in respect of the service.

(e) The agent ministry shall attach the authorization of the principal
ministry to the payment vouchers.

L B 0200. Provision of legal services

L B 0201. Legal advice must be obtained in accordance with instruction of the Office of
the Attorney General.

L B 0202. Accounting Officers must see to it that the Public Service Legal Advisors is
consulted when any doubt exists in the interpretation of any stipulation which
can result in financial implications for the State.

L B 0203. Enquiries and instructions to the State Attorney must be in accordance with
the directive of the “Manual for ministries regarding the performance or work
by the State Attorney”, issued by the Government Attorneys.

L B 0204. No agreement with financial implications or which implies financial costs,

may be entered into on behalf of the State or Statutory Boards or Institutions
whose activities are mainly financed by subsidies, aid allowances or other
funds accrued from the State Revenue Fund, without the approval of the
Government Attorney. For this purpose, the draft agreement and a letter
containing necessary information as well as the name and telephone number of
an official of the rank of at least Chief Control Officer (or equal) to whom
enquiries could be filed appears, should be submitted to the State Attorney.

L B 0205. Standard agreements that have already been approved by the Government
Attorney, must only be re-submitted to him in the case of changes.

L B 0206. All deeds and other notarial work of the State or as stated in L B 0204, must
be done by the Government Attorney. Ministries or Statutory Bodies may
under no circumstances, instruct private attorneys.
L C 0000. POST OFFICE SERVICES

L C 0100. Official telephones

L C 0101. An employee of the State is allowed to use an official telephone for urgent
private calls within reasonable limits. The cost of private local calls is not
recovered from such a person provided that he does not abuse the privilege.

L C 0102. The cost of all private phonograms and trunk calls, including trunk calls that
can be dialled directly, shall be recovered.

L C 0103. All possible steps shall be taken to prevent the misuse of official telephones.
In addition to efficient supervision, a ministry shall keep a central register for
all official telephones.

L C 0200. Semi-official and official telephone facilities in homes

L C 0201. A telephone may be installed in the home of an employee of the State at the
State’s expense provided that it is regarded as imperative in the interest of the
State and the need cannot be satisfied in a less expensive way. Such
installation can be done on one of the following bases:

(a) Category I – Semi-official basis:

(i) The State will pay the installation costs and rental while the
subscriber pays for all calls. The subscriber may, however,
recover the costs of official trunk calls from his department.

(ii) Any additional rental for a telephone outside the minimum

rental area of an exchange shall be paid on a 50-50 basis by the
State and the subscriber.

(iii) In the case of rural measured-rate exchanges, the State pays the
additional rental for a rental distance not exceeding 1 km. The
additional rental for a rental distance exceeding 1 km shall be
paid on a 50-50 basis by the subscriber and the State.

(iv) All costs relating to additional services such as jacks, bells, etc.
shall be paid by the subscriber.

(b) Category II – Semi-official basis:

 (i) The State pays the installation costs and rental but half of the
rental shall be recovered from the subscriber.

(ii) The subscriber is liable for the costs of private trunk calls and
the State for the cost of official trunk calls.

(iii) Additional rental shall be paid on a 50-50 basis by the State and
the subscriber.

(iv) All costs relating to additional services such as jacks, bells, etc.
shall be paid by the subscriber.

(c) Category III – Semi-official basis:

(i) The State pays the installation costs, rental and all calls
excluding private trunks which the subscriber shall pay.

(ii) The cost of 40 calls units shall be recovered from the subscriber
monthly by means of the pay-sheet for private local calls.

(iii) All costs relating to additional services such as jacks, bells, etc.
shall be pay by the subscriber.

(d) Official basis:

The State accepts liability for all costs excluding those relating to
additional services such as jacks, bells, etc. which the subscriber shall
pay.

L C 0202. An employee of the State whose telephone will be connected to a central tariff
system of which rental as well as the costs of local and trunk calls are payable,
normally qualifies only for a Category I semi-official telephone.
L C 0203. When an unusually high number of official local calls have to be made from a
Category I semi-official telephone, the subscriber will qualify for a Category
II semi-official telephone. At the tariffs currently applicable to measured-rate
exchanges, a Category I semi-official telephone will be uneconomical for the
subscriber if more than approximately 600 official local calls per year have to
be made. A limit may be placed on the number of local calls from a Category
III semi-official telephone for which the State will accept liability.

L C 0204. Subscribers whose telephones will be connected to a flat-rate exchange

system, manual farm telephone or multiparty line service, only qualify for
Category II semi-official telephones.

L C 0205. The provision of an official telephone therefore is subject to the following:

(a) The person is not willing to accept a semi-official telephone.

(b) The telephone may not be used for private calls and when allocating a
telephone this condition is pointed out the recipient.

(c) The immediate reporting of private emergency calls in writing to his

department for condonation, and reimbursement of the costs to the
State.

(d) Certifying as follows before accounts are settled:

“I certify that the calls debited on this account, excluding private

emergency calls already reported, were made for urgent official
purposes and that a cheaper means of communication could be used
effectively.”

L C 0206. An Accounting Officer an any person appointed by him in writing may, at his
discretion, and on the recommendation of the Ministerial Economizing
Committee, allocate telephone facilities on the Category I and II basis.

L C 0207 The allocation of a Category III semi-official telephone shall be subject to

Treasury authorization and the application shall include an indication, based
on a survey carried out over a reasonable period of time, of the number of
official local calls which are made.

L C 0208. The allocation of semi-official telephones shall also be subject to Treasury

authorization.
L C 0209. A Permanent Secretary may at his/her own discretion and unless a more
economical arrangement can be made with the supplier of telephone service,
have a meter installed at the State’s expenses in the case of –

(a) Category I semi-official telephone provided that he is satisfied that the

number of official trunk calls which can be dialled directly justifies it
and if the subscriber applied for one;

(b) all Category II semi-official telephones where the private trunk calls
that the subscriber must pay for, have to be distinguished.

L C 0201. Allocated official and semi-official telephone facilities shall be reviewed

regularly to make sure the considerations which were valid at their allocation,
still exist.

L C 0211. During a person’s absence from duty for longer than three months, the
telephone service shall be –

(a) discontinued immediately;

(b) converted to a private service if the person so desires; or

(c) continued if the Accounting Officer deems it to be in the public

interest.

L C 0212. A central register, similar to the one kept for official telephones, shall also be
kept for semi-official telephones, but the following additional details shall be
indicated at the top of the register page of each telephone:

(a) City/town and telephone number.

(b) Name of person to whom the telephone was allocated.

(c) Basis on which the telephone was allocated (Category I, II or III).

(d) Reference number and date of approval.

(e) Last date on which the allocation was reviewed.

 (f) Particulars of receipts issued in respect of rental and the cost of calls or
particulars of the pay-sheet if rental is paid by deductions from the
subscriber’s salary.

L C 0300. Telegraph services

L C 0301. A telegram handed in at a post office for dispatch shall, in additional to the
ministries’ official stamp, also clearly indicate who must be debited with the
cost, and shall be signed by a responsible person.

L C 0302. Official franking facilities shall not be used for dispatching private telegrams.

L C 0303. The telegraph service shall be used only if a message cannot be sent by means
of communication through the post without prejudice to the State.

L C 0400. Postal services

L C 0401 Postal services shall be used discerningly and with the due consideration of the
costs. Stationery and supplies with a total mass of more than 10kg and books
with a total mass exceeding 2 kg which have the same destination shall be sent
by rail or road transport service and not made up in a number of parcels to be
posted.

L C 0402. Envelopes and covers shall have the word “Official” on them, as well as a
print of an identifiable official stamp in the bottom left-hand corner on the side
of the address. Postal articles, excluding parcels, addressed to countries of the
Postal Union of Africa, shall be posted without stamps. Government
publications sent directly by post from private printers shall have the word
“Official”, the name of the publication and the name and address of the
ministry concerned on the cover.

L C 0500. Post office boxes and private bags

L C 0501. Applications for post office boxes and private bags shall be made to the
nearest postmaster.
M: DONATIONS AND GRANTS

M A 0000. DONATIONS TO THE STATE AND GRANTS-IN-AID

M A 0101. Treasury authorization shall be obtained before any donations to the State or
grant-in-aid, whether in cash or in kind, movable, as well as immovable is
accepted. The following information shall be furnished in this regard in
submissions by ministries to the Treasury:

(a) the purpose for which the donation or grant is made;

(b) the value of the donation or grant in cash or in kind, movable as well as

immovable;

(c) the person or body making the donation or grant;

(d) the conditions, if any, attached to the acceptance of the donation or

grant;

(e) the reason or motivation of the person or body making the donation or

grant;

f) full particulars of the donation or grant, e. g in the case of books the

titles, names of authors, names of publishers and year of printing have
to be furnished;

(g) the financial implications (direct or indirect expenses such as transport

costs, personnel expenses, stock, office expenses, taxes, etc.) if any,
which have to be incurred on acceptance of the donation or grant.

M A 0102. The Treasury may in terms of section 19(2) of the Act, whenever it is not clear
to what purpose the donation or grant has been made, determine the purpose to
which such donation shall be utilized or in what manner it shall be otherwise
disposed of.

M A 0103. A grant-in-aid or donation of money or a donation that was converted into

money, shall be deposited in revenue. Whenever such money was donated for
a specific purpose, the Treasury shall be approached for the necessary
appropriations of funds in this regard.

M A 0104. Ministries shall inform the Auditor General in the course of the financial year
of all donations and grants and submit to him a consolidate list of all donations
and grants at the end of the financial year concerned. The full financial
implications (expenses) connected with the donations ad intended in T.I. M B
0101 (F) shall also be stated.
M A 0105. The Auditor General shall be notified of each donation or grants to the State,
whether in cash or in kind, immediately after receipt thereof by the ministry
receiving it, and the receipt number, the value or estimated value thereof, the
full financial implications (expenses) thereof intended in T.I. M A 0101 (g)
and catalogue or stock register folio on which the donation or grant was taken
on charge, shall be stated.
M B 0000. DONATIONS BY THE STATE

M B 0101. In terms of section 18 of the Act, the Treasury is at its discretion, authorized to
approve that donations of movable as well as immovable state property be
made. The following information in this regard shall be furnished by
ministries in submissions to the Treasury:

(a) the purpose for which the donation is made;

(b) the value of the donation in cash or in kind;

(c) the conditions, if any, attached to the donation;

(d) the reason or motivation why the ministry wants to make the donation;

(e) full particulars of the donation;

(f) the financial implications (direct or indirect expenses such as transport

costs, personnel expenses, stock, office expenses, taxes etc.), if any,
which have to be incurred on acceptance of the donation.

M B 0102. Where a donation of value or equipment is made from the standard supplies
the value thereof shall be brought into account against the vote of the ministry
concerned.

M B 0103. Ministries shall inform the Auditor General in the course of the financial year
of all donations and submit to him a consolidated list of all donations at the
end of the financial year concerned.

The full financial implications (expenses) connected with the donations as

contemplated in T.I M B 0101(f) shall also be stated.
N: COMMISSIONS AND MINISTERIAL COMMITTEES OF INQUIRY

N A 0000. COMMISSIONS OF INQUIRY

N A 0100. Definitions

N A 0101. Unless the content indicates otherwise, in this chapter –

(a) “official member” shall mean a member or personnel employed full-

time in the Public Service;

(b) “controlling ministry” shall mean the ministry responsible for

arranging the appointment of a commission;

c) “commission” shall mean a commission of inquiry appointed by the

Cabinet to investigate a matter of public interest, and shall not include
a permanent commission, Board or similar body regardless whether or
not it was appointed by law;

(d) “member” shall mean a member of a commission and shall include the
chairman and staff;

(e) ”unofficial member” shall mean a member and staff not employed full-
time in the Government Service.

N A 0200. Accounting Officers shall ensure that the relevant instructions and regulations
are made available to the members of commissions beforehand and that they
are adhered to.

N A 0201. Unless the Commission Act, 1949 (Act 8 of 1949), otherwise provides, the
provisions in this chapter shall remain in force.

N A 0202. A controlling ministry shall communicate with the Treasury on all matters
arising from these instructions or on the interpretation and application thereof,
on matters not provided for in these instructions or elsewhere, or in order to
obtain a decision if there is any doubt that a allowance are payable in certain
cases or on the question whether a person is permanently employed in the
Public Service or not.

N A 0300. Appointment of a commission

The controlling ministry shall be responsible for –

(a) the preparation of all documentation and, where necessary, publication

in the Government Gazette of all notices concerning the appointment
and activities of a commission; and

(b) written communication to the chairman and individual members, of the

relevant terms of reference, their appointment and the remuneration or
expenses etc. which are there due in terms of this chapter.
N A 0400. Compensation of members

N A 0401. Official member:

(a) An official member shall be paid subsistence and other allowances in

accordance with his normal conditions of service.

(b) An official member appointed as chairman of a commission shall be

paid a special allowance of R20-00 per day of session or part thereof in
addition to the 2 allowances payable to him in accordance with (a).

N A 0402. Unofficial member:

Remuneration of an unofficial member of commission in respect of services

on behalf of a commission shall be done in accordance with Schedule A of
Public Service Personnel Code EI/II as recommended from time to time by the
Public Service Commission and authorized by the Treasury.

N A 0500. Member Subsistence and Travel

N A 0501. Itineraries shall be approved by the chairman beforehand. When a journey is

to be undertaken outside Namibia, the prior approval of the Accounting
Officer of the controlling ministry shall be obtained. The Accounting Officer
shall obtain approval in principle from the executive authority.

N A 0502. Official member:

When an official member is required to travel in connection with matters of a

commission the conditions of service directions of the Public Service shall
apply.

N A 0503. Unofficial member:

When an unofficial member is required to travel in connection with matters of

a commission, allowances shall be paid according to Schedule A of the Public
Service Personnel Code EI/II as recommended from time to time by the Public
Service Commission and authorized by the Treasury.

N A 0600 Temporary staff

If the Accounting Officer of the controlling ministry decides that it is essential

to appoint temporary staff for the execution of a commission’s work, he shall
consult the Public Service Commission in this connection.

N A 0700. Stocks and services, such as office accommodation, furniture, equipment,

telephones, stationery, typewriters, publications, advertisements, printed
matters, etc.
N A 0701. The standing rules and procedures concerning provision of services by one
ministry to another are also applicable to a commission, and such services
required by a commission, shall be requested by the ministry specially charged
to provide them, irrespective of whether the services can be rendered as “free
services” or on a recoverable basis.

N A 0702. In all cases the request from the controlling ministry shall be submitted to the
ministry that must render the services.

N A 0800. Expenditure, liaison with the Treasury and authorization of expenditure

N A 0801. Subject to T.I. N A 0900 below, all expenditure on a commission (excluding

the costs of recognized free services rendered by other ministries) shall vest in
budget vote of the controlling department.

N A 0802. Once a commission has been appointed, the controlling ministry shall provide
Treasury with –

(a) particulars of the appointment and terms of reference stating the names
of members and their employers (if any);

(b) the estimated costs per financial year and the main division and
standard subdivision form which they are to be financed (with an
indication of whether or not funds are available, to obtain Treasury
authorization for the normal expenditure – which shall not be
considered to cover extra-ordinary expenditure which may arise later.
(Special authorization shall be requested therefore).

N A 0900. Allocation of expenditure

N A 0901. The salary and personal allowance of an official member or the secretary of a
commission shall be defrayed from the budget vote of the ministry by which
the person is normally employed.

N A 0902. All subsistence and other costs which any person referred to above incurs
whilst performing the work of the commission, the costs of any temporary
assistance which is required by his ministry as a result of his absence, as well
as other expenditure of the commission (except the costs of recognized free
services rendered by other ministries), shall be defrayed from the budget vote
of the controlling ministry.

N A 0903. Expenditure shall be charged to the relevant main and subdivisions of the
budget vote.

N A 0904. The controlling ministry shall keep separate supplementary records of all
expenditure in respect of commissions so that the particulars thereof are
readily available for audit purposes.
N A 1000. Accounts and claims for allowances and expenditure

N A 1001. Claims by members shall be submitted on the form applicable to Public

Service Officials.

N A 1002. All claims and accounts supported by vouchers shall be carefully checked by
the secretary and he shall satisfy the chairman that they are correct. Such
claims and account shall be certified by the chairman and be sent to the
controlling ministry for payment on the last working day of the month at the
latest.

N A 1100. Minutes of meetings and records of inspections and other work

N A 1101. The minutes of each commission meeting shall be taken by the secretary in a
minute-book stating –

(a) the place and date of the meeting;

(b) the names of the members present;

(c) the names of members absent with or without apologies and the
reasons for their absence;

(d) the time the meeting commenced and ended and the date and place of
the next meeting; and

(e) the names of other persons in attendance and of witnesses questioned.

N A 1102. Particulars of inspections and other work performed by members shall also be
recorded in the minute-book.

N A 1103. The minutes of each meeting shall be confirmed and signed by the chairman at
the next meeting.

N A 1200. Recording of testimonies

N A 1201. A commission shall decide at its first meeting upon the form in which a
testimony is to be recorded. Verbatim reporting is expensive and, wherever
possible, it shall be avoided. A summary by the secretary should suffice in
most cases.

N A 1202. Should satisfactory arrangements not be made regarding reporting by means of

the normal facilities in the Public Service once the Public Service Commission
has been consulted by the controlling ministry, the Tender Board Regulations
shall be followed with regard to obtaining the services of a professional
reporter.
N A 1203. A professional reporter may sell his notes of testimonies taken at public
sittings or public questioning of witnesses to third parties provided that the
commission has, via the secretary, delegated its prior written authority to him.

N A 1204. A witness who require copies of testimonies shall apply to the secretary for
permission to buy copies from the reporter.

N A 1205. Testimonies led at confidential sittings or questioning of witnesses or in each

case where a commission has decided that the testimony is not to be made
public, shall under no circumstance be made known to a third party by a
reporter.

N A 1300. Witnesses

N A1301. Attention shall be focused on the relevant legislation which, amongst others,
provides for the subpoena of witnesses and the submission of documents, etc.
and the payment of witness-fees.

N A 1302. Where a witness applies for payment for costs at a higher scale than that for
which the Commission Act provides, for example the actual loss of income,
his application shall be submitted to the Treasury for consideration by the
secretary via the controlling department.

N A 1303. A witness who is required to use air or rail transport shall, where possible, be
provided with a rail warrant (at State tariffs in the case of railway transport
and at the cost of the controlling ministry) in accordance with the regulations
prescribed for criminal sessions at a High Court in order to enable him to buy
a ticket.

N A 1400. Printing of reports and testimonies

N A 1401. No commission report shall be printed before the approval of the controlling
ministry has been obtained and no testimony minutes shall be printed without
prior Treasury approval.

N A 1402. All commission reports, testimonies, etc, shall be type-set and bound.

N A 1403. All documents to be printed to a commission shall be typed clearly and only
on one side of the page.

N A 1404. Where practicable, a testimony shall be submitted to a witness for revision

before sending it to the printer in order to keep corrections to a minimum once
the type-setting has been done.
N A 1500. Dissolution of a commission

N A 1501. Once it is known when a commission is to be dissolved or that

accommodation specially provided or rented by the Ministry of Works,
Transport and Communication and services (such as telephones, private post
boxes, etc.) supplied or made available by Communication, are no longer
required, the secretary shall, after consultation with the controlling ministry,
inform the various supply ministries mentioned above in writing thereof.

N A 1502. Termination of the services provided by other ministries and which the
commission no longer requires shall also be conveyed in writing to the
relevant ministries by the secretary after consultation with the controlling
ministry.

N A 1503. The controlling ministry shall ensure that, as soon as possible after committee
dissolves, the secretary act as follows:

.(a) He must sent all stationery, publications, furniture, equipment and

stocks in his possession to the controlling ministry.

(b) He must sent a complete list of the archive items (that is, minute-
books, correspondence files, registers, documents and other material)
in his possession to the Director of Archives in accordance with
Chapter 12 of the Archives Code. The Director Archives will then
indicate how the archives are to be dealt with.
N B 0000. MINISTERIAL COMMITTEES OF INQUIRY

N B 0100. Definitions

N A 0101. In this chapter, unless the context otherwise indicates –

(a) “official member” shall mean a member or personnel in the permanent

employ of the Public Service.

(b) “controlling ministry” shall mean the ministry responsible for

organizing the appointment of a committee;

(c) “committee” shall mean a committee of enquiry appointed by a

ministry which includes an interdepartmental committee of enquiry,
but not a permanent board, committee or similar body, irrespective of
whether it is appointed by law or not;

(d) “member” shall mean a member of a committee which includes the

chairman and staff;

(e) “unofficial member” shall mean a member or personnel not in the full-
time employ of the Public Service.

N B 0200. Accounting Officers shall ensure that the applicable instructions and
regulations are made available to the members of committees beforehand and
that the instructions and regulations are adhered to.

N B 0201 A controlling ministry shall contract the Treasury on all matters arising from
these instructions or on the interpretation and application thereof, on matters
for which no provision is made in these instructions or elsewhere, or in order
to obtain a decision should doubt exist as to the allowances payable in certain
cases or concerning the question whether or not a person is permanently
employ in the Public Service.

N B 0300. Appointment of a committee

The controlling ministry shall be responsible for –

(a) the preparation of all documentation and, where necessary, publication

in the Government Gazette of all notices concerning the appointment
and activities of a committee; and

(b) written communication to the chairman and individual members, of the

relevant terms of reference, their appointment and the remuneration or
expenses travel etc. which are there due in terms of this chapter.
N B 0400. Compensation of members

N B 0401. Official member:

(a) Subsistence and other allowances are paid to an official member in

accordance with his normal conditions of service.

(b) An official member who is appointed as a chairman of a committee is

paid only the compensation due to him in accordance with (a).

N B 0402. Unofficial member:

Compensation to a non-official member of a committee in respect of services

on behalf of a committee is made in accordance with Schedule A Public
Service Personnel Code EI/II as recommended from time to time by Public
Service Commission and authorized by the Treasury.

N B 0500. Member’s subsistence and travel

N B 0501. Itineraries shall be subject to prior approval by the chairman. Where journeys
are undertaken beyond the borders of Namibia, the prior approval of the
Accounting Officer of the controlling ministry shall be obtained. The
Accounting Officer shall obtain approval in principle from the executive
authority.

N B 0502. Official member:

If an official member is required to travel for committee purposes, the relevant

conditions of service of the Public Service shall apply.

N B 0503. Unofficial member:

If an unofficial member is required to travel for committee purposes,

compensation shall be paid in accordance with Schedule A of the Public
Service Personnel Code EI/II as recommended by the Public Service
Commission from time to time and authorized by the Treasury.

N B 0600. Temporary staff

If, opinion of the Accounting Officer of the controlling ministry, it is essential

for the execution of a commission’s duties to appoint temporary staff, he shall
approach the Public Service Commission in this regard.

N B 0700. Stocks and services, such as office accommodation, furniture, stationery,

publications, advertisements and printed matters.

N B 0701. The standing rules and procedures concerning the rendering of services by one
ministry to another, are also applicable to a committee, and such services
which a committee may require, shall be requested from the ministry specially
 charged to render them, irrespective of whether the services are rendered as
“free services” or on recoverable basis.

N B 0702. In all cases the requisition shall be sent by the controlling ministry to the
ministry rendering the services.

N B 0800. Expenditure, liaison with the Treasury and authorization for expenditure

N B 0801. Subject to T.I. N A 0900 below, all expenditure on a committee excluding the
costs of recognized free services rendered by other ministries shall be vested
in the budget vote of the controlling ministry.

N B 0802. Once a committee is appointed, the controlling ministry shall –

(a) furnish the Treasury with details of the appointment and terms of
reference, stating the member’s names and employers (if any);

(b) inform the Treasury of the estimated costs per financial year and of the
main division and standard subdivisions from which it is to be financed
(with an indication of whether funds are available or not), in order to
obtain Treasury authorization for the normal expenditure – which shall
not be considered to cover extra-ordinary expenditure which may arise
at a later stage. (Special authorization shall be obtained in that case).

N B 0900. Allocations of expenditure

N B 0901. The salary and personal allowances of an official member, the secretary or any
other committee official shall be met from the budget vote of the ministry by
which he is normally employed.

N B 0902. All subsistence and other costs incurred by the abovementioned persons whilst
attending to committee work, the costs of any temporary assistance required
by his ministry as a result of his absence, as well as other committee expenses
(except those of recognized free services rendered by other ministries)shall be
met from the budget vote of the controlling ministry.

N B 0903. Expenses shall be charged to the relevant main and subdivision of the budget
vote.

N B 0904. The controlling ministry shall keep separate, supplementary records of all
expenditure in respect of committees, so that details thereof are readily
available, for audit purposes.

N B 1000. Accounts and claims for allowances and expenditure –

N B 1001. Claims by members shall be submitted on the form applicable to Public

Service Officials.
N B 1002. All claims and accounts supported by vouchers shall be carefully checked by
the secretary and he shall satisfy the chairman that they are correct. Such
claims and accounts shall be certified by the chairman and sent, not later than
the last working day of each month, to the controlling ministry for payment.

N B 1100. Minute and other work

N B 1101. The minutes of each committee meeting shall be kept in a minute-book by the
secretary, stating –

(a) the place and date of the meeting;

(b) the names of the members present;

(c) the names of members absent, with or without apologies, and the
reasons for their absence;

(d) the time the meeting commenced and ended and the date and place of
the next meeting; and

(e) the names of other person in attendance and of witnesses questioned.

N B 1102. Details of inspections and other work performed by members shall also be
recorded in the minute-book.

N B 1103. The minutes of each meeting shall be confirmed and signed by the chairman at
the next meeting.

N B 1200. Recording of testimony

N B 1201. A commission shall decide, at its first meeting, upon the form in which
testimony is to be recorded. Verbatim reporting is expensive and, wherever
possible, it should be avoided. In most cases, a summary made by the
secretary should be sufficient.

N B 1202. Should satisfactory arrangements not be made regarding reporting by means of

the normal facilities in the Public Service once the Public Service Commission
has been consulted by the controlling ministry, the Tender Board Regulations
shall be followed with regard to obtaining the services of a professional
reporter.

N B 1203. A professional reporter may sell his notes of the testimony taken at public
sessions or public questioning of witness to third parties provided that the
committee has via the secretary, delegate its prior written authority to him.

N B 1204. Witnesses who require copies of the testimony shall apply to the secretary for
permission to buy copies from the reporter.
N B 1205. Testimonies led at confidential sittings, or questioning of witnesses, or in each
case where a committee had decided that the testimony is not to be made
public, shall under no circumstances, be made known to a third party by a
reporter.

N B 1300. Printing of reports and evidence

N B 1301. No committee report shall be printed before Treasury approval has been
obtained.

N B 1302. All committee reports, testimonies, etc. shall be type-set and bound.

N B 1303. All documents to be printed for a committee shall be typed clearly and on only
one side of the page.

N B 1304. Where practicable, testimonies shall be submitted to witnesses for revision

before sending it to the printer, in order to keep corrections to be a minimum
once the type-setting has been done.

N B 1400. Dissolution of a committee

N B 1401. Once it is known when a committee is to be dissolved or that accommodation

specially provided or rented by the Ministry of Works, Transport and
Communication, and services (e.g. telephones, private post boxes, etc.)
provided or made available by Communication are not longer required, the
secretary shall, after consultation with the controlling ministry, inform the
various supply ministries mentioned above in writing thereof.

N B 1402. Termination of services rendered by other ministries and no longer required by

the committee, shall also be conveyed to the relevant ministry in writing by
the secretary, after consultation with the controlling ministry.

N B 1403. The controlling ministry shall ensure that, as soon as possible after the
committee dissolves the secretary acts as follows:

(a) He must send all stationery, publications, furniture, equipment and

stocks in his possession to the controlling ministry.

(b) He must send a complete list of the archive items (that is, minute-
books, correspondence files, registers, documents and other material in
his possession) to the Director of Archives in accordance with Chapter
12 of the Archive Code. The Director of Archives will then indicate
how the archives are to be dealt with.
P: DISTINGUISHED VISITIORS, CONFERENCES, CONVENTIONS AND
MISSIONS ABROAD

P A 0100. Distinguished visitors

P A 0101. Before a distinguished person may be invited to visit Namibia at the expense
of the State and to be treated as a State quest, a ministry shall-

(a) obtain Cabinet’s approval;

(b) consult the Ministry of Foreign Affairs regarding desirability of

extending such an invitation;

c) obtain Treasury approval to incur the expenses, if no provision was

made for such expenses.

P A 0102. Applications shall be properly motivated and shall contain an estimate of the
anticipated expenditure as well as an indication of whether sufficient funds are
available in the ministry’s budget vote. Should gifts for visitors be envisaged,
this aspect shall be specifically and fully explained.

P A 0103. The foregoing procedure shall also be followed if a ministry does not wish to
treat a visitor from abroad as a full state guest but still wishes to receive him or
offer him certain facilities such as free transport.

P A 0104. If distinguished visitors from aboard are entertained at state costs, the
expenditure in respect of heads of state and other dignitaries who have no
connection with or interest in a specific ministry, shall be met from the budget
vote of the Ministry of Foreign Affairs. The expenditure in respect of persons,
whose visits can be directly connected with a specific ministry, shall be
charged to the relevant budget vote of the ministry concerned.

P A 0200. Conferences and conventions and missions abroad

P A 0201. If a conference. convention or mission abroad mainly concerns the affairs of a

particular ministry, all the costs shall be charged to the budget vote of such
ministry, unless the Treasury, in a specific case, directs otherwise.

P A 0202. If a person who is sent abroad for specific purpose, performs work for another
ministry which is not connected with this purpose, the additional subsistence
and other costs in respect of the additional work shall be defrayed from the
budget vote of the ministry for whom it was done.

P A 0203. Where no provision has been made for expenses in connection with visits,
abroad, Treasury has to be approached for the necessary authorization.
P A 0204. In accordance with the policy laid down by the Cabinet a Minister approves
journeys undertaken by officers of his ministry of foreign countries with the
consent of the Ministry of Foreign Affairs.
Q. CONSULTANTS

Q A 0000. CONSULTANT SERVICES TO THE STATE

Q A 0101. In this chapter, unless otherwise provided, Consultant means;

(a) a private person who practices in a professional occupation subject to

relevant Legislation and control bodies, apprehending thereto, and
which regulates such profession as far as the execution and
remuneration of services rendered are concerned.

(b) a private person who is a specialist on a specific subject field, although

not part of any profession as specified in (a) above.

Q A 0102. The choice of a consultant as intended in Treasury Instruction Q A 0101 (a),

rest entirely in the discretion of the Accounting Officer taking into
consideration the prescriptions of the Public Service Commission in this
regard.

Q A 0103. In cases where in ministry continuously use the services of a consultant as

described in Treasury Instruction Q A 0101 (a), such consultant may be
appointed without the intervention of the Treasury on condition that the
prescriptions in Treasury D D 0101are compiled with and that the tariffs, rates
and scales or remuneration that are prescribed by legislation have been
authorized by the Treasury.

Q A 0104. Notwithstanding the stipulations of Treasury Instruction DD 0101,

expenditure authorization and approval of tariffs to be charged to the State
Revenue Fund, shall be obtained from the Treasury and Tender Board
Regulations must be compiled with before a consultant as described in
Treasury Instructions Q A 0101 (b) is appointed.

Q A 0105. The following information must be furnished when the Treasury is approached
for the necessary authorization as intended in Treasury Instruction Q A 0104
above:

(a) an indication whether the ministry have officials available for the
service and the reasons why the consultant service cannot be rendered
by such officials;

(b) an indication whether the tariff for the service is reasonable;

(c) why the tariff is considered reasonable;

(d) an indication whether funds are available; and

(e) an indication whether Tender Board Regulations have been compiled

with.
Q A 0106. The use of the services of a consultant is subject to the arrangement of a
contract between the consultant and the State in deliberation with the
Government Attorney.